Parliament of the United Kingdom

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“ Subsections (4C) and (4D) apply if a beneficiary under the statutory trusts— (a) fails to attain an absolutely vested interest because the beneficiary dies without having reached 18 and without having married or formed a civil partnership, and (b) dies leaving issue. (4C) The beneficiary is to be treated for the purposes of this Part as having died immediately before the intestate. ”