4(1)Section 2 (powers of court to make orders) is amended as follows.E+W
(2)In subsection (1), at the end insert—
“(h)an order varying for the applicant's benefit the trusts on which the deceased's estate is held (whether arising under the will, or the law relating to intestacy, or both).”
(3)After subsection (3) insert—
“(3A)In assessing for the purposes of an order under this section the extent (if any) to which the net estate is reduced by any debts or liabilities (including any inheritance tax paid or payable out of the estate), the court may assume that the order has already been made.”
Commencement Information
I1Sch. 2 para. 4 in force at 1.10.2014 by S.I. 2014/2039, art. 2