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Paragraph 12

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

In section 64(1) (expenses in administration)—

(a)

for the words from “an asset” to the beginning of paragraph (a) substitute “ an asset held by another person as trustee, or as a personal representative of a deceased person, to which he became absolutely entitled as legatee or as against the trustee ”, and

(b)

in paragraphs (a) and (b) for “personal representatives or trustees” substitute “ personal representative or trustee ”.

(2)

This paragraph shall have effect in relation to disposals made on or after 6th April 2006.