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.