Schedule 3A, paragraph 7

A trust effected by will where— the trust is holding only the property comprised in a person’s estate on death, and less than two years has passed since that person’s death. In this paragraph, a person’s “estate” means the aggregate of all the property to which that person is beneficially entitled.

← 2 · All articles · 1 →

Source: legislation.gov.uk · retrieved 2026-09-04