Part 5U.K.Miscellaneous income

Chapter 6U.K.Beneficiaries' income from estates in administration

Special rules for successive interestsU.K.

676ApportionmentsU.K.

(1)Such apportionments as are just and reasonable are to be made for the purposes of this Chapter if—

(a)the part of a residuary estate in which an interest within any of the provisions specified in subsection (2) subsists does not wholly correspond with the part in which another such interest held successively subsists, or

(b)one of those interests is in the whole of the residuary estate and the other is only in part of it.

(2)The provisions are—