Intestacy occurs on death where:
the deceased did not make a valid Will
the Will was revoked (either expressly or by operation of law)
the Will does not dispose of all of the estate, or
some or all of the beneficiaries predeceased the testator
A partial intestacy arises where there is a valid Will but it does not effectively dispose of all parts of the estate. This would happen where, for example, a residuary beneficiary has predeceased the testator and there is no effective substitutional gift. In a partial intestacy, the intestacy rules are applied to the intestate portion only.
The remainder of this note deals with the position in England and Wales; different rules apply in Scotland. For further details on the Scottish position, see Simon’s Taxes I4.461.
The rules on this matter are set out in AEA 1925, s 46, as amended by the Inheritance and Trustees' Powers Act 2014. The rules may be set aside under an order of the court issued under the Inheritance (Provision for Family
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