Commentary

I5.821 Settlements in Northern Irish law

IHT, trusts and estates

I5.821 Settlements in Northern Irish law

Northern Ireland

I5.821 Settlements in Northern Irish law

The general law of trusts in Northern Ireland is essentially that of England, directly adopted, but there are now significant differences between the law of settlements and trusts of Northern Ireland and that of England because of divergences in statute law1. It should be noted that although the English 1925 property legislation was confined to England and Wales, some of its provisions consolidate earlier statutes which do apply to Northern Ireland, and in the case of administration of estates and trusts law there is subsequent legislation in Northern Ireland which duplicates

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