Annuities

Charitable legacies, reduced rate of tax

Considerations before distribution

Creditors, to

Debtors, to

Demonstrative

Abatement

Generally

Executors, to

General

Abatement if favour of specific legacies

Generally

Interest on

Gifts to children/persons whom testator is in loco parentis

Ademption by subsequent gift of a portion

Ademption, absence of subject matter of gift

Incidence of tax on

Interest payable

General legacies

Generally

Limitation

Pecuniary legacies

Pecuniary

Generally

Interest on

Residuary gifts

Specific

Abatement of

Costs of preservation and upkeep of property given

Generally

Overseas duties

Residuary gifts

Types of