Codicils may be used for making any alteration in a Will, such as to alter the executors or make changes in legacies, whether by addition or deletion. As a general rule, substantial changes are best achieved by means of a new Will and codicils are more appropriately used for the purposes of making minor alterations, such as a change of executors or an additional legacy. However, care needs to be taken even if only making a slight alteration by codicil as any changes can easily cause confusion. Care must be taken when drafting a codicil. In particular, ‘as if’ revocatory clauses are particularly risky for the reason stated by Megarry J in Re Lawrence's Will Trusts: 'In truth, "as if" clauses are perilous devices: it is a rare draftsman who can foresee all the possible consequences of a relentless application of the hypothetical state of affairs that he is bringing into being.' Given that the words ‘as if’ are often used in codicils, care must be taken and a new Will considered. A change to one part of