26. (1) In this Part—

“qualifying relative”, subject to subsection (2), means a person—

(a) who has attained the age of 18 years, and

(b) who is the next of kin of a person who—

(i) was a relevant person, and

(ii) died while he or she was resident in an institution specified in the Schedule;

“relevant relative” means, in relation to a qualifying relative, the deceased relevant person, referred to in paragraph (b) of the definition of “qualifying relative”, in relation to whom he or she is next of kin.

(2) For the purposes of this Part, the following shall be considered to be the next of kin of a deceased relevant person:

(a) his or her mother or father;

(b) where the persons specified in paragraph (a) are deceased, his or her brother or sister;

(c) where the persons specified in paragraph (a) and (b) are deceased or do not exist, his or her uncle or aunt;

(d) where the persons specified in paragraphs (a), (b) and (c) are deceased or do not exist, his or her nephew or niece.