8 Property treated as part of “net estate”

Property available for financial provision

8  Property treated as part of “net estate”

(1)     Where a deceased person has in accordance with the provisions of any enactment nominated any person to receive any sum of money or other property on his death and that nomination is in force at the time of his death, that sum of money, after deducting therefrom any inheritance tax payable in respect thereof, or that other property, to the extent of the value

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