316(1)Amend section 91 (administration period) as follows.U.K.
(2)In subsection (2) for paragraph (c) substitute—
“(c)subject to subsection (3) below, “charges on residue” means, in relation to the estate of a deceased person, the following liabilities properly payable out of the estate and interest payable in respect of those liabilities—
(i)funeral, testamentary and administration expenses and debts,
(ii)general legacies, demonstrative legacies, annuities and any sum payable out of the residue of the estate to which a person is entitled under the law of intestacy of any part of the United Kingdom or any other country, and
(iii)any other liabilities of the deceased person's personal representatives as such,
(d)“specific disposition” has the meaning given in section 947(6) of the Corporation Tax Act 2009, and
(e)the reference to the completion of the administration of the estate shall be construed as if it were in Chapter 3 of Part 10 of that Act.”
(3)After subsection (2) insert—
“(3)If, as between—
(a)persons interested under a specific disposition or in a general or demonstrative legacy or in an annuity, and
(b)persons interested in the residue of an estate,
any such liabilities as are mentioned in paragraph (c) of subsection (2) above fall exclusively or primarily on the property that is the subject of the specific disposition or on the legacy or annuity, only such part (if any) of those liabilities as falls ultimately on the residue shall be treated as charges on residue.
(4)In the application of this section to Scotland, “charges on residue” shall include, in addition to the liabilities specified in subsection (2)(c), any sums required to meet—
(a)claims in respect of prior rights or legal rights by a surviving spouse or civil partner, or
(b)claims in respect of legal rights by children.”