Section 676 | Apportionments

(1)Such apportionments as are just and reasonable are to be made for the purposes of this Chapter if—

(a)the part of a residuary estate in which an interest within any of the provisions specified in subsection (2) subsists does not wholly correspond with the part in which another such interest held successively subsists, or

(b)one of those interests is in the whole of the residuary estate and the other is only in part of it.

(2)The provisions are—

section 671 (successive absolute interests),

section 672 (successive interests: assumed income entitlement of holder of absolute interest following limited interest),

section 673 (successive interests: payments in respect of limited interests followed by absolute interests),

section 674 (successive interests: holders of limited interest), and

section 675 (basic amount of estate income: successive limited interests).