CG37733 | Absolute entitlement: class closing rules: possible birth of children

In cases of this kind there are three possible dates on which absolute entitlement could be said to have occurred.

• The date upon which the incapacity arose

• the date upon which the trustees became aware of the situation, or

• the date upon which they decided to act on the basis of their knowledge.

In the Board’s view the last of these is correct.