Where after payment of the deceased's debts and liabilities there are not enough funds to pay all the legacies in full they have to be abated.

Part II Schedule 1 Administration of Estates Act 1925 sets out the rules for abatement. The same rules apply in Northern Ireland under part II Sch1 Administration of Estates (NI) act 1955.

The rules of abatement will not apply if a contrary intention is shown in the Will.

Different abatement rules apply for Inheritance Tax purposes where

the assets are not enough (IHTM12087) to pay the gifts in full, IHTA84/S37 (1) or

abatement is caused by grossing up (IHTM12088), IHTA84/S37 (2).

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