Related Commentary  

46(1)  The residuary estate of an intestate shall be distributed in the manner or be held on the trusts mentioned in this section, namely–

(i)If the intestate leaves a spouse or civil partner, then in accordance with the following table:

TABLE
(1) If the intestate leaves no issue: the residuary estate shall be held in trust for the surviving spouse or civil partner absolutely.
(2) If the intestate leaves issue: (A) the surviving spouse or civil partner shall take the personal chattels absolutely;
(B) the residuary estate of the intestate (other than the personal chattels) shall stand charged with the payment of a fixed net sum, free of death duties and costs, to the surviving spouse or civil partner, together with simple interest on it from the date of the death at the rate provided for by subsection (1A) until paid or appropriated; and
(C) subject to providing for the sum and interest referred to in paragraph (B), the residuary estate (other than the personal chattels) shall be held–
(a) as to one half, in trust for the surviving spouse or civil partner absolutely, and
(b) as to the other half, on the statutory trusts for the issue of the intestate.

The fixed net sums referred to in paragraphs (2) and (3) of this Table shall be of the amounts provided by or under section 1 of the Family Provision Act 1966.

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