Section 039e

fm Page 5 Monday, March 27, 2006 3:26 PM

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“net estate” means all the property of which a deceased person had power to dispose by his will (otherwise than by virtue of a special power of appointment) less the amount of his funeral, testamentary and administration expenses, debts and liabilities and estate duties payable out of his estate on his death;

“will” includes codicil;

“son” and “daughter” respectively, include a male or female child adopted by the deceased under the provisions of any written law relating to the adoption of children for the time being in force and also the son or daughter of the deceased en ventre sa mere at the date of the deceased.

Power of court to order payment out of net estate