12(1)In section 64(1) (expenses in administration)—U.K.
(a)for the words from “an asset” to the beginning of paragraph (a) substitute “ an asset held by another person as trustee, or as a personal representative of a deceased person, to which he became absolutely entitled as legatee or as against the trustee ”, and
(b)in paragraphs (a) and (b) for “personal representatives or trustees” substitute “ personal representative or trustee ”.
(2)This paragraph shall have effect in relation to disposals made on or after 6th April 2006.