Generally

Commentary – Quick Overview ¶16260 ; Quick Overview ¶16265 ; Quick Overview ¶16380 ; Rossdale: Probate and Administration of Estates ¶2-050Rossdale: Probate and Administration of Estates ¶2-060Rossdale: Probate and Administration of Estates ¶16-050Rossdale: Probate and Administration of Estates ¶33-130
Legislation/Regulatory – IHTA84 s. 172 ; SP 7/87