TSEM7752 - Deceased persons: interests in residue: practical and computational aspects - Apportionment Act 1870

If reference is made in correspondence to the Apportionment Act 1870 and its effect upon

• the income of a deceased person who had a life interest in a trust, or
• the computation of residuary income where income has been apportioned to the estate of a deceased person

refer the case to Trusts Technical for advice.