Will clause: gift of 10% of estate to one or more charities, with drafting notes

A clause for a will, making a gift of 10% of the testator's estate to one or more charities. The gift is designed to qualify for the lower rate of inheritance tax (36%) on the chargeable estate, which applies in relation to deaths on or after 6 April 2012. This standard clause, which can be adapted for any will or codicil, has integrated drafting notes.

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