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Practitioner's Guide to Wills 4th Revised edition [Hardback]

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  • Formāts: Hardback, 534 pages, height x width: 229x152 mm, weight: 914 g
  • Sērija : Wildy Practitioner Guide Series
  • Izdošanas datums: 06-Jan-2017
  • Izdevniecība: Wildy, Simmonds and Hill Publishing
  • ISBN-10: 085490204X
  • ISBN-13: 9780854902040
Citas grāmatas par šo tēmu:
Practitioner's Guide to Wills 4th Revised editionPalielināt
  • Formāts: Hardback, 534 pages, height x width: 229x152 mm, weight: 914 g
  • Sērija : Wildy Practitioner Guide Series
  • Izdošanas datums: 06-Jan-2017
  • Izdevniecība: Wildy, Simmonds and Hill Publishing
  • ISBN-10: 085490204X
  • ISBN-13: 9780854902040
Citas grāmatas par šo tēmu:
Permanent link: https://www.kriso.lv/db/9780854902040.html
The fourth edition of this popular title provides a practical and comprehensive reference for all those concerned in drafting and interpreting wills, and in giving effect to their provisions. The commentary is supported throughout by an extensive range of specimen clauses and model wills are provided in a separate appendix. All precedent material is included on the accompanying CD-Rom, enabling practitioners to adapt precedents for their own use.

Fully updated, A Practitioner's Guide to Wills now covers the Estates of Deceased Persons (Forfeiture Rule and Law of Succession Act) 2011, Marriage (Same Sex Couples) Act 2013, Trusts (Capital and Income) Act 2013 and the Inheritance and Trustees Powers Act 2014, the latter making major changes to the intestacy rules, family provision legislation and trustees statutory powers of maintenance and advancement. It examines the impact of these legislative changes as well developments in taxation affecting wills, notably the new relevant property trust regime and its impact on pilot settlements, the new residence nil rate band, the reduced rate of IHT for gifts to charity and the new rules on trusts for disabled beneficiaries. The impact of the new residence nil rate band on planning and drafting is considered, together with the role that nil rate band gifts and discretionary trusts might still have to play in financial planning. The chapter on construction of wills has been rewritten following the Supreme Courts decision in Marley v Rawlings and subsequent cases including Reading v Reading are considered. The chapter on testamentary capacity has been revised in the light of developments since the Mental Capacity Act 2005 including Simon v Byford which considered the extent to which dementia affects testamentary capacity. Other recent cases discussed include the Court of Appeal decisions in Ilott v Mitson and its implications for testators who wish to exclude close family members from benefit.
Preface v
Table of Precedents
xix
Table of Cases
xxix
Table of Statutes
xxxix
Table of Statutory Instruments
xlvii
Table of Conventions
xlix
1 Introduction
1(4)
2 The Nature of a Will
5(12)
2.1 Definition
5(1)
2.2 A will distinguished from other concepts
6(3)
2.2.1 Settlement inter vivos
6(1)
2.2.2 Nomination
7(1)
2.2.3 Donatio mortis causa
8(1)
2.3 Contracts to make a will
9(1)
2.4 Joint and mutual wills
10(5)
2.5 Property which can validly be disposed of by will
15(2)
3 Testamentary Capacity
17(16)
3.1 Changes in capacity
17(1)
3.2 Minors
17(1)
3.3 Persons who lack capacity
17(8)
3.3.1 Delusions
21(1)
3.3.2 Drink and drugs
22(1)
3.3.3 Lack of mental capacity
22(1)
3.3.4 Wills made by the court
23(2)
3.4 Intention
25(1)
3.5 Knowledge and approval
25(2)
3.6 Mistake
27(1)
3.7 Force, fear, fraud or undue influence
28(5)
3.7.1 Force and fear
29(1)
3.7.2 Fraud
29(1)
3.7.3 Undue influence
29(1)
3.7.4 Will prepared by a beneficiary
30(3)
4 Formal Requirements for the Creation of a Will
33(12)
4.1 General
33(1)
4.2 Writing
33(1)
4.3 Signature
34(2)
4.3.1 Form of signature
34(1)
4.3.2 Signature on the testator's behalf
34(1)
4.3.3 Signature by a blind or illiterate testator
35(1)
4.3.4 Position of signature
35(1)
4.3.5 Acknowledgement of signature in the presence of at least two witnesses
36(1)
4.4 Attestation
36(4)
4.5 Capacity of witnesses
40(1)
4.6 Privileged wills
41(2)
4.7 Incorporation of unattested documents
43(2)
5 Beneficiaries
45(28)
5.1 General
45(1)
5.2 Gift to a beneficiary who predeceases the testator
45(6)
5.2.1 Class gifts and lapse
47(1)
5.2.2 Exceptions to the doctrine of lapse
47(2)
5.2.3 Presumption where uncertainty as to which survived
49(1)
5.2.4 Effect of disclaimer
50(1)
5.3 Unlawful killing
51(3)
5.3.1 Relief from forfeiture
53(1)
5.3.2 Family provision and forfeiture
54(1)
5.4 Gifts for the upkeep and maintenance of graves
54(1)
5.5 Gifts for animals
55(1)
5.6 Gifts to societies and clubs
56(1)
5.7 Gifts to charities
57(16)
5.7.1 Charitable nature
58(7)
5.7.2 Political trusts
65(1)
5.7.3 Social, recreational and sporting trusts
66(1)
5.7.4 Public benefit requirement
67(1)
5.7.5 Purposes wholly or exclusively charitable
68(1)
5.7.6 Discrimination
68(1)
5.7.7 The cy-pres doctrine
69(1)
5.7.8 Charities wrongly named or having ceased to exist
70(1)
5.7.9 The rule against perpetuities
71(2)
6 Beneficiaries Identified by Description or Relationship
73(10)
6.1 Introduction
73(1)
6.2 Relationship by blood and affinity
73(1)
6.3 Gender-specific drafting
74(1)
6.4 Legitimate relations
74(1)
6.5 Survivors
75(1)
6.6 Spouses and registered civil partners
75
6.7 Children
74(1)
6.8 Descendants
74(5)
6.9 Issue
79(1)
6.10 Next of kin
80(1)
6.11 Heir
80(1)
6.12 Holders of an office
80(1)
6.13 Precatory words
81(1)
6.14 Secret trusts
81(2)
7 Revocation and Alteration
83(10)
7.1 Revocation
83(6)
7.1.1 Marriage
83(3)
7.1.2 Destruction
86(1)
7.1.3 Execution of another valid will or codicil
87(2)
7.1.4 Intention to revoke declared in duly executed writing
89(1)
7.2 Divorce and revocation
89(1)
7.3 Revocation by a privileged testator
89(1)
7.4 Conditional revocation
90(1)
7.5 Alteration
90(3)
8 Codicils, Revival and Republication
93(4)
8.1 Codicils
93(1)
8.2 Revival
93(2)
8.3 Republication or confirmation
95(2)
9 Executors and Trustees
97(10)
9.1 Appointment of executors
97(1)
9.2 Who can be an executor?
98(4)
9.3 Renunciation
102(2)
9.4 Appointment of trustees
104(1)
9.5 Guardians
105(2)
10 The Disposal of the Body
107(6)
10.1 Directions as to disposal
107(2)
10.2 Anatomical research and organ transplantation
109(4)
11 Foreign Property or Domicile
113(12)
11.1 General
113(1)
11.2 Movables
114(4)
11.2.1 Capacity
114(1)
11.2.2 Formal validity
115(1)
11.2.3 Essential validity
116(1)
11.2.4 Construction
117(1)
11.2.5 Revocation
117(1)
11.3 Immovables
118(1)
11.11 Capacity
118(1)
11.3.2 Formal validity
118(1)
11.3.3 Essential validity
118(1)
11.3.4 Construction
119(1)
11.3.5 Revocation
119(1)
11.4 Powers of appointment exercised by will
119(2)
11.4.1 Nature of a power
119(1)
11.4.2 Capacity
119(1)
11.4.3 Formal validity
120(1)
11.4.4 Essential validity
120(1)
11.4.5 Construction
120(1)
11.4.6 Revocation
121(1)
11.5 Inheritance tax
121(1)
11.6 EU Regulation 650/2012
122(3)
11.6.1 Effect of the Regulation
122(1)
11.6.2 How is a choice made?
123(1)
11.6.3 One will or two?
123(2)
12 Legacies
125(24)
12.1 Specific legacies
125(12)
12.1.1 Personal chattels
125(3)
12.1.2 Furniture
128(1)
12.1.3 Stocks and shares
129(2)
12.1.4 Copyright, unpublished works and patents
131(1)
12.1.5 Digital assets
132(4)
12.1.6 Miscellaneous specific legacies
136(1)
12.2 General legacies
137(7)
12.2.1 Nil rate band legacy
143(1)
12.3 Demonstrative legacies
144(1)
12.4 Gifts to a debtor
145(2)
12.5 Gifts to an executor
147(1)
12.6 Gifts to employees
148(1)
12.7 Gifts of undivided shares of personalty
148(1)
13 Gifts of Businesses
149(8)
13.1 Business property relief
149(2)
13.2 Succession planning
151(6)
14 Gifts of Land
157(16)
14.1 General
157(5)
14.2 Gifts to minors
162(1)
14.3 Directions as to inheritance tax
162(1)
14.4 Impact of the residence nil rate band
163(1)
14.5 Gifts of undivided shares and clauses dealing with joint property
164(1)
14.6 Gifts of personal residence
165(5)
14.7 Gifts of testamentary options
170(1)
14.8 Gifts of leaseholds
170(3)
15 Conditions Attached to Gifts
173(8)
15.1 Conditions precedent and subsequent
173(1)
15.2 General
173(5)
15.2.1 Public policy
174(1)
15.2.2 Repugnant conditions
174(1)
15.2.3 Uncertainty
175(1)
15.2.4 Impossibility
175(1)
15.2.5 Conditions `in terrorem'
175(1)
15.2.6 Provision terminating `on marriage' or `on formation of a civil partnership'
176(2)
15.3 Effect of invalidity
178(1)
15.4 Determinable interests
179(2)
16 Pilot Trusts
181(8)
16.1 Background
181(1)
16.2 Traditional pilot trust planning before the 2015 changes
181(2)
16.3 The new rules introduced by the Finance (No 2) Act 2015
183(1)
16.4 Additional points on the new rules
184(1)
16.5 Is there any place for future pilot trusts planning?
184(2)
16.6 Non-related Settlements
186(3)
17 Gifts of Residue
189(18)
17.1 General
189(1)
17.2 The necessity for a trust
190(1)
17.3 Trust for sale or power to sell
191(2)
17.4 Different persons as executors and trustees
193(1)
17.5 Trusts of fractional shares of residue
193(2)
17.6 Providing for spouses and civil partners
195(2)
17.7 Burden of inheritance lax
197(3)
17.7.1 Residue divided between exempt and non-exempt beneficiaries
198(1)
17.7.2 Property eligible for business or agricultural property relief
198(2)
17.8 Survivorship clauses
200(2)
17.9 Substitutional gifts
202(5)
18 Powers and Discretionary Trusts
207(26)
18.1 Nature and classification of powers
207(2)
18.1.1 General powers
207(1)
18.1.2 Special powers
208(1)
18.1.3 Hybrid powers
208(1)
18.2 Wills Act 1837, section 27
209(1)
18.3 Perpetuities and Accumulations Act 2009
209(1)
18.4 Delegation of powers
210(1)
18.5 Consent to exercise power
210(1)
18.6 Release of powers
211(1)
18.7 Fraudulent appointments
211(3)
18.8 Discretionary trusts
214(3)
18.8.1 Non-lax reasons for using a discretionary trust
215(1)
18.8.2 Tax reasons for using a discretionary trust
216(1)
18.9 Nil rate band discretionary trusts
217(7)
18.10 Trusts for the disabled
224(4)
18.11 Protective trusts
228(5)
19 Income and Interest
233(8)
19.1 Immediate specific gifts and devises
233(1)
19.2 Contingent or deferred specific gifts
234(1)
19.3 General and demonstrative gifts
234(3)
19.3.1 Satisfaction of a debt
236(1)
19.3.2 Legacy charged only on really
236(1)
19.3.3 Testator's minor child
236(1)
19.3.4 Intention to provide for maintenance of minor
236(1)
19.4 Residuary gifts
237(4)
19.4.1 Contingent or deferred residuary bequests
238(1)
19.4.2 Contingent or deferred residuary devises
238(3)
20 Abatement, Ademption, Election, Satisfaction and Conversion
241(10)
20.1 Abatement
241(1)
20.2 Refunds
242(1)
20.3 Ademption
242(1)
20.4 Options to purchase and ademption
243(1)
20.5 Republication and ademption
244(1)
20.6 Election
245(1)
20.7 Satisfaction
245(3)
20.7.1 Satisfaction of a debt by a legacy
245(1)
20.7.2 Satisfaction of a legacy by another legacy
246(1)
20.7.3 Equity leans against double portions
246(2)
20.8 Conversion
248(3)
21 Testamentary Options to Purchase
251(4)
21.1 Introduction
251(1)
21.2 Terms
251(4)
22 Administrative Provisions
255(28)
22.1 Introduction
255(1)
22.2 Appropriation of assets
255(3)
22.3 Power to act though personally interested and to purchase trust properly (`self-dealing')
258(2)
22.4 Retention of directors' remuneration
260(1)
22.5 Power to act by majority
260(1)
22.6 Power to employ agents
261(1)
22.7 Appointment of new trustees
262(1)
22.8 Power to act on counsel's opinion
263(1)
22.9 Indemnity clauses
264(2)
22.10 Charging clauses
266(4)
22.11 Power to invest
270(1)
22.12 `Anti-Bartlett' clauses
271(1)
22.13 Power to acquire land
272(2)
22.14 Powers to manage land
274(2)
22.15 Insurance
276(1)
22.16 Debts
276(1)
22.17 Power to carry on a business
277(1)
22.18 Power to borrow
278(1)
22.19 Powers in relation to particular beneficiaries
278(3)
22.19.1 Legacies to minors
278(1)
22.19.2 Power to maintain minors
279(2)
22.20 Power to advance capital
281(2)
23 Perpetuities and Accumulation
283(14)
23.1 The general perpetuity rule
283(1)
23.2 The rule against vesting outside the perpetuity period
284(10)
23.2.1 The common law rule
284(1)
23.2.2 Application of the rule
284(1)
23.2.3 The period allowed by the rule
285(1)
23.2.4 Future parenthood at common law
285(1)
23.2.5 Class gifts at common law
285(1)
23.2.6 Age-reduction provisions
286(1)
23.2.7 Dependent gifts
287(1)
23.2.8 The unborn spouse trap
287(1)
23.2.9 Powers and the perpetuity rule
287(1)
23.2.10 The Perpetuities and Accumulations Act 1964
288(2)
23.2.11 The Perpetuities and Accumulations Act 2009
290(4)
23.2.12 The rule against perpetual trusts
294(1)
23.3 The rule against accumulation of income
294(3)
23.3.1 The common law rules
294(1)
23.3.2 Accumulation periods under the 1964 Act
294(1)
23.3.3 Accumulation under the 2009 Act
295(2)
24 Construction
297(30)
24.1 General principles
297(1)
24.2 The modern approach to construction
297(4)
24.2.1 At common law
297(2)
24.2.2 Admissibility of extrinsic evidence of intention
299(1)
24.2.3 Rectification of wills
300(1)
24.3 Presumptions
301(1)
24.3.1 Ordinary meaning
301(1)
24.3.2 Technical or legal words and expressions
301(1)
24.3.3 Later codicil
301(1)
24.3.4 Presumption against intestacy
301(1)
24.3.5 Unambiguous words
302(1)
24.3.6 Accidental creation of life interest
302(1)
24.4 Admissibility of evidence
302(2)
24.4.1 Deaths before 1 January 1983
303(1)
24.4.2 Testator who dies after 31 December 1982
304(1)
24.5 Rectification
304(4)
24.5.1 At common law
304(1)
24.5.2 Under the Administration of Justice Act 1982
305(3)
24.6 Date from which a will `speaks'
308(1)
24.6.1 Subject matter
308(1)
24.6.2 Beneficiaries
309(1)
24.7 The falsa demonstratio doctrine
309(1)
24.8 Construing the same words in different parts of the same will
309(1)
24.9 Meaning of particular words of description
310(3)
24.9.1 Personal chattels and household effects
310(1)
24.9.2 Money or cash
311(1)
24.9.3 Land or house
311(1)
24.9.4 Shares, investments and securities
312(1)
24.9.5 Businesses and partnerships
312(1)
24.9.6 Other terms
312(1)
24.9.7 Words of gift
313(1)
24.10 Per capita and per stirpes distribution
313(1)
24.11 Children and issue
313(6)
24.11.1 Children born as a result of fertilisation techniques
314(3)
24.11.2 Surrogacy arrangements
317(1)
24.11.3 Adopted children
317(1)
24.11.4 Legitimated children
318(1)
24.11.5 Illegitimate children
318(1)
24.12 Spouses and civil partners
319(1)
24.13 Class gifts
319(3)
24.13.1 Individual gift to each member of a class
320(1)
24.13.2 Immediate class gift
320(1)
24.13.3 Postponed class gift
320(1)
24.13.4 Contingent class gift
321(1)
24.13.5 Postponed contingent class gilt
321(1)
24.13.6 Modifying the rules
321(1)
24.14 Absolute interests made subject to restrictions
322(1)
24.15 Gifts to legatees and their children
322(1)
24.16 Gifts to legatees and their issue
323(1)
24.17 Gifts to benefit legatees
323(1)
24.18 Gifts over
324
24.19 Contingencies relating to gifts over on death
324(1)
24.20 Divesting
325(1)
24.21 Failure of issue
325(1)
24.22 Gifts by implication
325(2)
24.23 Early vesting
327(1)
25 Failure of Gifts and Intestacy
327(10)
25.1 Uncertainty
327(1)
25.2 Disclaimer
328(2)
25.3 Forfeiture on contesting a will
330(1)
25.4 The effect of failure
330(1)
25.5 Acceleration of a subsequent interest
331(1)
25.6 Intestacy
331(4)
25.6.1 The rights of the surviving spouse or civil partner on intestacy
331(2)
25.6.2 The rights of the issue on intestacy
333(1)
25.6.3 The rights of others on intestacy
333(1)
25.6.4 Effect of adoption
333(2)
25.6.5 Presumption of death
335(1)
25.7 Accruer clauses
335(2)
26 Family Provision
337(20)
26.1 Introduction
337(1)
26.2 Time limit for applications
338(1)
26.3 Those who can apply
338(4)
26.3.1 The deceased's spouse or civil partner
338(1)
26.3.2 A former spouse or civil partner
339(1)
26.3.3 A person living as the spouse or civil partner of the deceased
340(1)
26.3.4 A child of the deceased
341(1)
26.3.5 A child treated as a child of the family
341(1)
26.3.6 Persons maintained
342(1)
26.4 Reasonable financial provision
342(2)
26.4.1 The surviving spouse standard
343(1)
26.4.2 The ordinary standard
343(1)
26.5 The guidelines
344(3)
26.5.1 The general guidelines
344(1)
26.5.2 The particular guidelines
344(3)
26.6 Property available for financial provision
347(2)
26.6.1 The net estate
347(1)
26.6.2 Joint property
348(1)
26.6.3 Nominated property
349(1)
26.7 Orders which the court may make
349(2)
26.7.1 Periodical payments
349(1)
26.7.2 Lump sum payment
350(1)
26.7.3 Transfer of properly
350(1)
26.7.4 Settlement of properly
350(1)
26.7.5 Acquisition of property for transfer or settlement
350(1)
26.7.6 Variation of marriage settlements
351(1)
26.8 Interim payments
351(1)
26.9 Anti-avoidance
351(2)
26.10 Tax implications
353(1)
26.11 Minimising the chances of a successful claim
354(3)
27 Inheritance Tax
357(40)
27.1 The charge to tax
357(1)
27.2 Transfers of value
357(1)
27.3 Value transferred
358(1)
27.4 Transfers which are not transfers of value
359(1)
27.4.1 Transfers for full value
359(1)
27.4.2 Gifts for family maintenance
359(1)
27.4.3 Retirement benefit schemes
360(1)
27.4.4 Agricultural tenancies
360(1)
27.5 Chargeable transfers
360(10)
27.5.1 Potentially exempt transfers
361(1)
27.5.2 Lifetime chargeable transfers
362(1)
27.5.3 Transfers made on death
363(7)
27.6 Excluded property
370(1)
27.7 Exemptions and reliefs
371(10)
27.7.1 Exemptions and reliefs: lifetime transfers only
371(2)
27.7.2 Exemptions and reliefs: both lifetime transfers and death transfers
373(7)
27.7.3 Exemptions and reliefs applicable only on death
380(1)
27.8 The transferable nil rate band
381(2)
27.9 The residence nil rate band
383(4)
27.9.1 The effect of the legislation
383(4)
27.9.2 The downsizing draft legislation
387(1)
27.10 Reservation of benefit
387(3)
27.10.1 The principles
387(1)
27.10.2 Cases where reservation of benefit rules do not apply
388(1)
27.10.3 Sharing arrangements
389(1)
27.10.4 Exclusion of the rule: IRC v Eversden
389(1)
27.11 The reduced rate for charitable giving
390(4)
27.11.1 The legislation in outline
390(1)
27.11.2 Electing to merge components
391(1)
27.11.3 Practical implications
392(2)
27.12 General tax planning
394(1)
27.13 Post-death variations
394(3)
28 Capital Gains Tax
397(12)
28.1 Introduction
397(2)
28.2 Rates of tax
399(1)
28.3 Disposal of assets
400(1)
28.4 Effect of death
401(1)
28.5 Exemptions and reliefs
402(4)
28.5.1 Annual exemption
402(1)
28.5.2 Money
402(1)
28.5.3 Chattels disposed of for £6,000 or less
402(1)
28.5.4 Private dwelling houses
402(2)
28.5.5 Other exempt property
404(1)
28.5.6 Charities
404(1)
28.5.7 Spouses and civil partners
404(1)
28.5.8 Life policies
405(1)
28.5.9 Holdover relief
405(1)
28.6 Rearranging succession provisions after death
406(1)
28.7 Basic tax planning
407(2)
29 Settlements
409(24)
29.1 Liability to inheritance tax
409(15)
29.1.1 Introduction
409(1)
29.1.2 Settlements created before 22 March 2006
409(2)
29.1.3 Settlements created after 22 March 2006
411(10)
29.1.4 Transitional provisions
421(1)
29.1.5 Implications for will drafting
422(2)
29.2 Liability to capital gains tax
424(3)
29.2.1 Definition of settled property
424(1)
29.2.2 Creation of the settlement
425(1)
29.2.3 Actual disposals by trustees
425(1)
29.2.4 Deemed disposal when beneficiary becomes absolutely entitled
425(1)
29.2.5 Holdover relief
426(1)
29.3 Reverter to settlor trusts
427(1)
29.4 Inheritance Tax Act 1984, section 144: appointments from trusts within 2 years of death
427(6)
29.4.1 Capital gains tax and Inheritance Tax Act 1984, section 144
429(1)
29.4.2 Combining a post-death variation and an Inheritance Tax Act 1984, section 144 appointment
430(3)
30 Tax-efficient Will Planning
433(10)
30.1 Introduction
433(2)
30.2 Estate planning options
435(5)
30.2.1 Option 1 -- Maximising the benefits of 100% business or agricultural relief
435(2)
30.2.2 Option 2 -- A nil rate band discretionary trust for the benefit of surviving spouse or civil partner, children, grandchildren and their spouses and civil partners
437(2)
30.2.3 Option 3 -- Nil rate band discretionary trust with debt provisions
439(1)
30.2.4 Option 4 -- Leaving some or all of the estate to surviving spouse or civil partner on flexible life interest trusts
439(1)
30.3 Problems with using the residence nil rate band
440(3)
Appendices
443(24)
A1 Complete wills and miscellaneous precedents
A1A Standard will: full form (long)
444(1)
A1B Mutual wills
445(1)
A1C Will disposing of a business
446(1)
A1D Will of widow(er) exercising power of appointment given by will of pre-deceased spouse
447(1)
A1E Will giving nil rate band legacy to discretionary trust
448(1)
A1F Simple will giving all property to another of full age absolutely
449(1)
A1G Codicil made on separation from spouse/civil partner prior to divorce/annulment
449(1)
A1H Codicil reviving former will previously revoked
450(1)
A1I Will providing for discretionary trust of income during perpetuity period with division of capital at the end of period between surviving beneficiaries
450(1)
A1J Letter of wishes to trustees
451(1)
A1K Deed of variation to sever beneficial joint tenancy and create nil rate band legacy
452(1)
A1L Deed of variation of a will
453(5)
A2 Nil rate band discretionary trusts with debt/charge provisions
A2A Explanatory note
458(3)
A2B Additional clauses for a will containing a nil rate band discretionary trust which is to include debt/charge provisions
461(2)
A2C Debt scheme: draft letter from the executors to the trustees of the legacy fund (when a charge is being imposed by the executors)
463(1)
A2D Debt scheme: securing the debt
463(4)
Index 467