http://www.legislation.gov.uk/apni/1955/24/section/12Administration of Estates Act (Northern Ireland) 1955An Act to make provision with respect to the devolution and distribution of the estates of deceased persons and to amend the law with respect to the representation of deceased persons, the administration of their estates and related matters.texttext/xmlenStatute Law Database2020-03-10Expert Participation2020-01-13 PART II 121Subject to the rights of representation mentioned in sub-section (2) of the last preceding section, the person or persons who at the date of the death of the intestate stand nearest in blood relationship to him shall be taken to be his next-of-kin.2Degrees of blood relationship of a direct lineal ancestor shall be computed by counting upwards from the intestate to that ancestor and degrees of blood relationship of any other relative shall be ascertained by counting upwards from the intestate to the nearest ancestor common to the intestate and that relative, and then downward from that ancestor to the relative, but, where a direct lineal ancestor and any other relative are so ascertained to be within the same degree of blood relationship to the intestate, the other relative shall be preferred to the exclusion of the direct lineal ancestor.1977 NI 17