Section 10

Subject to the provisions of any regulations made under this Part, all moneys paid or payable under the INVEST Plan on the death of a member are deemed to be subject to a trust in favour of the persons entitled thereto under the will or intestacy of the deceased member and are not deemed to form part of his or her estate or subject to the payment of his or her debts but are deemed to be property passing on his or her death for the purposes of the Estate Duty Act 1929.