Commentary on Sections Section 3 – Death of a single parent under 18
21.This section inserts new subsections (4B), (4C) and (4D) into section 47 of the 1925 Act after the new section 47(4A) (inserted by section 1(4) of the Act). The subsections inserted by this section concern a situation, in which a child ("C") of an intestate ("Y") dies under the age of 18 without having married or formed a civil partnership, but leaves children. As C is a minor at the date of Y’s death, his or her interest in Y’s estate will be held on the statutory trusts imposed by section 47 of the 1925 Act.
22.At present, on C’s death, C’s children will not inherit C’s interest in Y’s estate. They cannot inherit directly from Y, because C was alive at Y’s death. They cannot inherit through C because C did not attain a vested interest in Y’s estate by reaching the age of 18 or marrying or entering a civil partnership under that age.
23.The provisions inserted by section 3 provide that Y’s estate is to be distributed as if C had died immediately before Y. The children of the deceased minor, C, living at the death of Y, will then be able to inherit. Income from the estate is dealt with in the same way.