Legacies
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