M1For the purpose of the application of this Part to Scotland—
(a)any reference to the completion of the administration of an estate shall be construed as a reference to the date at which, after discharge of, or provision for, liabilities falling to be met out of the deceased’s estate (including, without prejudice to the generality of the foregoing, debts, legacies immediately payable, prior rights of surviving spouse [F1or civil partner] on intestacy and legal rights of surviving spouse [F1or civil partner] or children), the free balance held in trust for behoof of the residuary legatees has been ascertained;
(b)for paragraph (b) of section 697(1) the following paragraph shall be substituted—
“(b)the amount of any of the aggregate income of the estate for that year to which a person has become entitled by virtue of a specific disposition”;
(c)“real estate” means heritable estate, and
(d)“charge on residue” shall include, in addition to the liabilities specified in section 701(6), any sums required to meet claims in respect of prior rights by surviving spouse [F1or civil partner] or in respect of legal rights by surviving spouse [F1or civil partner] or children.
Textual Amendments
F1Words in s. 702(a)(d) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 96
Marginal Citations
M1Source-1970 s.433; 1987 Sch.15 2(15)