Explanatory Notes

Inheritance and Trustees’ Powers Act 2014

2014 CHAPTER 16

14 May 2014

Commentary on Sections

Section 7: date when representation is first taken out

37.A grant of representation is a grant of probate made to executors appointed under a will or a grant of letters of administration in other cases. Section 7 and Schedule 3 amend section 23 of the Inheritance (Provision for Family and Dependants) Act 1975 and equivalent provisions in other statutes which require certain types of grant to be left out of account when determining the date when representation with respect to the estate of a deceased person was first taken out. These amendments are explained in the commentary on Schedule 3 below.