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A testator dies and his executor is considering the terms of his will. The will contains the following clause:
“I give free of tax the sum of £20,000 to my niece provided that she shall attain the age of 18 years.”
The residuary estate is given to the testator’s civil partner who survives the testator.
The niece died intestate at the age of 20, three years before the testator. She was survived by her husband and only child, a son who is aged three. The niece’s estate was £6,000 net.
Which of the following statements provides the best advice to the executor regarding the legacy to the niece?
A. The legacy of £20,000 will form part of the niece’s estate and will pass to her husband under the niece’s intestacy.
B. The legacy of £20,000 will form part of the niece’s estate and will be held on trust for her son under the niece’s intestacy.
C. The legacy of £20,000 will form part of the niece’s estate and will be held on trust for her son under s.33 of the Wills Act 1837.
D. The legacy of £20,000 will fail and will pass to the testator’s civil partner as part of the residuary estate.
E. The legacy of £20,000 will fail and will pass under the testator’s partial intestacy.
D - The legacy of £20,000 will fail and will pass to the testator’s civil partner as part of the residuary estate.
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