Malawi Deceased Estates Bill
Malawi Deceased Estates Bill
BILL, 2004
ARRANGEMENT OF SECTIONS
SECTION
                                            PART I
                                         PRELIMINARY
  Short Title
  Application
  Interpretation
  Variation of customary law in relation to inheritance
                                           PART II
                                            WILLS
  Capacity to dispose of property by will
  Making of wills
  Benefit of witness under will
  Safe custody of wills
  Revocation and alteration of wills
  Effect of subsequent marriage and divorce
                                           PART III
                              CONSTRUCTION OF WILLS
  Intention of the testator to prevail
  Where two construction possible
  Will to speak from death
  Technical words and terms not necessary
                                              1
                                      PART IV
PROVISION IN A WILL OF THE IMMEDIATE FAMILY OF THE TESTATOR
Provision for members of immediate family not adequately provided for by will
                                       PART V
                                     INTESTACY
Property in respect of which there is intestacy
Principles applicable on inheritance of intestate property
Inheritance of intestate property by other relations
                                      PART VI
                                  SURVIVORSHIP
Uncertainty regarding survivorship
                                      PART VII
 JURISDICITONS OF COURTS AND POWERS OF CONSULAR OFFICERS
Jurisdiction courts and powers of consular officers
Grants to Consular Officers
Chief Justice to make probate rules
                                      PART VIII
                PROTECTION OF ESTATES PENDING GRANT
Receiver pending grant
Sale by order of court
Suits against receiver
Chief Justice to make rules for application for receiver
                                      PART IX
                         RENUNCIATION BY EXECUTORS
Express renunciation of right of probate
                                           2
 Citation and presumed renunciation
 Effect of renunciation
                                          PART X
GRANT OF PROBATE AND LETTERS OF ADMINISTRATION BY THE COURT
 Grants to corporations
 Numbers of executors and administrators
 Beneficiary may oppose appointment of personal representative
 Grant of probate
 Estate duty affidavit
 Probate of copy, draft or contents of wills Codicil
 propounded after probate
 Authenticated copy of will proved abroad
 Effect of probate
 Failure of executors
 Attorney of absent executor
 Attorney of person entitled to letters of administration
 Codicil propounded after letters of administration granted
 Letters of administration on intestacy
 Attorney of person entitled to administration
 Letters of administration pending production of will
 Pending litigation
 Trust property
 Grants with exception
 Grants of excepted part
 Effect of grant of letters of administration or probate
 Death of one of several personal representatives
 Death of sole or surviving personal representatives
 Expiry of limited grant
                                       PART XI
                                            3
               REVOCATION AND ALTERATION OF GRANTS
Rectification of errors
Revocation of grants and removal of executors, etc.
Payments by or to representatives whose grants are revoked
Surrender of revoked grants
                                     PART XII
                                   RE-SEALING
Sealing of certain grants made outside Malawi
                                     PART XIII
                                 SMALL ESTATES
Application
Exercise of jurisdiction by magistrate courts
Relatives may agree between themselves
Private land
Institutional money
Production to court of a will or certified copy and court to which application may be
       made for a grant
Administration grant
Effect of Administration Grant
Death or disability of personal representative
Guardians
Duties and powers of administrator
Expenditure of care and management
Administrator guardian not to derive benefit
Exercise of powers of several administrators
Disputes
Offences by administrators and guardians
Subsequent discovery that estate death with as small estate exceeds limit of small estate
                                          4
   Chief Justice to make rules on small estates
                                          PART XIV
                                          GENERAL
   Preservation of will and register of wills
   Court’s discretion in matters of probate
   Payment of salary of wages by employers
   Sane murderer not to benefit from estate of victims
   Application of Trustee Act
   Proof of claims
   Payment to representatives in country of domicile
   Unlawful possession, etc. of deceased estate
   Special public prosecutors
   Civic awareness
                                         PART XV
                                 REPEAL AND SAVING
   Repeal
   Transitional
   Saving
A BILL
entitled
An Act to provide for the making of wills and the devolution of property under a will;
the inheritance to the estates of persons dying without valid wills; the protection of
                                                5
 deceased estates; the administration of deceased estates; the prosecution of offences
relating to deceased estates; the civic education of the public; the functions of courts
PART I
PRELIMINARY
 Short title      1. – This Act may be cited as the Deceased Estates (Wills, Inheritance and
                  Protection) Act.
 Application      2. – This Act shall apply to the administration of estates of all persons dying
                  domiciled, or leaving property, in Malawi on or after the date upon which it
comes into operation; but any property belonging to the estate of such persons
which, at the coming into operation of this Act, remains partly or wholly
Act.
                                                  6
“child” means, a child of the deceased person, regardless of the
deceased person immediately prior to his or her death and who was-
himself or herself;
                        7
“hardship” in relation to any person means deprivation of the
to live;
description used in, and for the purpose, of maintaining and enjoying
deceased, clothing and institutional money but does not include any
                            8
             (c)    due under provisions of any provident fund or similar
                                     9
            “member of immediate family”, in relation to any person, means that
“minor” means a person who has not yet attained the age of eighteen
years unless:
(b) the person is heading a household and is not below the age of
fourteen years; or
Cap. 4:07 and Affirmations Act is attached, has been proved a valid will;
“Probate Rules” means rules made by the Chief Justice under section
22;
                                   10
                          “provident fund” means fund for the future welfare of any person and
                          includes a similar provision for employees;
  Cap. 3:02               Registrar” means the Registrar of the High Court as defined under the
                          Courts Act;
value at the date of the death of the deceased without making any
Variation of  4. Except as provided for in this Act, no person shall be entitled under
customary law relating to any other written law or under customary law to take by inheritance
any inheritance of the property to which a deceased person was entitled at the date of his or
her death.
                                              PART II
WILLS
Capacity to        5. – (1) Subject to this Act, a person who is of sound mind and is not a
dispose of
property by will   minor may dispose of all or any of his or her property after his or her death
by will.
                                                  11
            (2)    A will may appoint persons who are not minors to administer the
(4) A parent may by his or her will appoint a guardian of his or her minor
child for the administration of the benefits of such child under the will; and
guardian.
otherwise desists from taking up the appointment, the court shall appoint
relating to the administration of the testator’s estate may be made and a court
Making of   6. – (1) Every will shall be made in writing and shall be signed by the
wills
                                           12
testator in the presence of at least two competent witnesses who shall also
sign the will in the presence of the testator and in the presence of each other
(2) Any person who is of sound mind and is not a minor shall be a
Malawi and a will so made shall be valid if made in accordance with the
provisions of this section or of the law of the place where it was made, or the
law of the place where the testator had his or her domicile when the will was
made.
minor or that any of the formalities required by this section have not been
complied with.
(5) Subject to subsection (6), the Minister may, for the guidance of the
may be made.
                                13
                (6)    The validity of a will shall not be affected by reason of the fact that it
                is not made in the form prescribed by the Minister or any other form if that
                will otherwise complies with the requirements of this section.
Benefit of      7. – (1) Subject to subsection (2), a person who witnesses the testator’s
witness under
will            signature of a will and a spouse of such witness shall not be entitled to take
                any benefit under the will but shall be entitled to act as executor of the will:
under the will by reason that he or she or his or her spouse has attested a
immediate family of the testator shall be valid if a court is satisfied, upon the
                       (a)    there was no other competent person who could have been witness
                              to the will;
                                                14
                            (c)
                                     there is no evidence of fraud, coercion, undue influence or
                                     other impropriety or suspicious circumstances surrounding
                                     the making of the will.
Safe custody    8.     – (1) A living person may deposit his or her will for safe custody with
of wills
                the Registrar or at the office of the District Commissioner or a resident
                magistrate or a magistrate of the first grade subject to such conditions
Probate Rules.
                (2) Nothing in this section shall preclude the deposit of a will with any other
                person, whether such other person is a bank, an insurer, a law firm, an
                administrator of a provident fund or an employer.
Revocation and 9.    – (1) The testator may at any time revoke his or her will-
alteration of
wills (a) by destroying the will with the intention to revoke it; or
                                                      15
                     (2) Where a testator dies having made more than one will the latest
in time of the said wills shall prevail over the earlier wills to the extent of any
after its execution has any effect unless such alteration is signed and attested
to in a memorandum written at the end or some other part of the will and so
Effect of     10. – (1) A will shall be revoked by the marriage after the making of the
subsequent
marriage      will by the testator unless the will was made in contemplation of marriage
and divorce   with the person who becomes the spouse of the testator as the case may be.
(2) Upon the end of a marriage of a testator by reason of divorce, unless the will
provides otherwise-
any gift made in a will in existence at the time the marriage ends by
              shall be revoked.
                                              16
                                                    PART III
CONSTRUCTION OF WILLS
Intention of the   11. – (1) Subject to the provisions of this Part and Part IV, it shall be the
testator
to prevail         duty of a court, in construing a will, to give effect to the intention of the
                   testator so far as such intention can be ascertained from the wording of the
                   will, and, in so doing, the court shall not be bound to follow any statutory
                   provision, rule of common law or doctrine of equity.
Where two          12. Where any clause of a will is susceptible of two meanings, one of
constructions
possible           which has some effect and one of which can have none, the former shall be preferred.
Will to speak      13. – (1) Every will shall be construed with reference to the estate
as from death
                   comprised therein, so as to take effect as if made immediately before the death of
                   the testator.
(2) A gift to a person who predeceases the testator shall lapse and be
of no effect.
                                                    17
Technical         14. It shall not be necessary for technical words or terms of art to be used
words and
terms not         in a will, but only that the wording be such that the intention of the testator
necessary          can be ascertained
                  therefrom.
PART IV
Provision for       15. – (1) On the application in the prescribed manner of a person claiming
members of
immediate            to be, or to be acting on behalf of, a member of the immediate family of a
family not
adequately        testator, a court may, if it is satisfied that-
provided for
by will
                         (a)        the applicant is a member of the immediate family or person
                                 acting on behalf of such member; and
                         (b)       the testator has, intentionally or inadvertently or otherwise,
such member,
(2) Where an application is made under subsection (1), it shall be competent for the
court to order, as the court considers on reasonable grounds to be just and proper,
that such part of the value of the testator’s estate after payment of the testator’s
                                                    18
          debts and funeral and administration expenses of the estate, be applied for the
made and, if so, what order is proper, the court shall have regard to-
(b) any past, present or future capital or income from any source
of the applicant;
                                                   19
(c)     the conduct of the applicant in relation to the testator and otherwise;
PART V
                                                 INTESTACY
Property          in
                       16. – If a person dies without having left a will valid under section 6,
respect of
which there            there shall be an intestacy in respect of the property to which he or she was
is intestacy
                       entitled at the date of his or her death:
Provided that if the deceased person left a will which does not
dispose of all his or her property there shall be an intestacy in respect of the property
Principles of          17. – (1) Upon intestacy the persons entitled to inherit the intestate
fair
distribution of        property shall be the members of the immediate family and dependants of
intestate
property to            the intestate and their shares shall be ascertained upon the following
immediate
family and             principles of fair distribution -
dependants
                                                           20
(a)    protection shall be provided for members of the immediate
(b) every spouse of the intestate shall be entitled to retain all the
(c) if any property shall remain after paragraphs (a) and (b) have
the intestate;
of reliable witnesses;
                                               21
                                     received from the intestate during his or her lifetime;
and
(iii) any contribution made by the spouse or child of the intestate to the value of any
business or other property forming part of the estate of the intestate, and in this
regard the surviving spouse shall be considered to have contributed to the business
shares;
(e) as among the children of the intestate, the age of each child
equal shares.
                       (2) If the intestate left more than one female spouse surviving him
               each living in a different locality, each spouse and her children by the
               intestate shall be entitled to a share of the property of the intestate in their
               locality in accordance with this section; but such spouse and children shall
                                               22
                  have no claim to any share of the property of the intestate in the locality
                  where another spouse lives:
                   Provided that this subsection shall not apply to the property of the intestate
(3) If the intestate left more than one female spouse surviving him
                  all living in the same locality, each spouse and her children by the intestate
                  shall be entitled to a share of the property of the intestate proportionate to
                  their contribution.
Inheritance of
                  18. – In the absence of the beneficiaries to the estate of an intestate
intestate
property by       referred to under section 17, the whole of such property comprising the
other relations
                  estate of the intestate shall be distributed as follows –
                          (a)     the grandchildren of the intestate shall, if they survive the
                                                  23
      intestate shall, if they survive the intestate, be entitled in equal
whole blood of the intestate, the brothers and sisters of the half
(d) if none of the persons referred to in paragraphs (a), (b) and (c)
(e) if none of the persons referred to in paragraphs (a), (b), (c) and
(d) survive the intestate, other relatives who are in the nearest
(f) if none of the persons referred to in paragraphs (a), (b), (c) and
      intestate.
                       24
                                           PART VI SURVIVORSHIP
Uncertainty    19.       Where two or more persons have died in circumstances rendering it
regarding
survivorship   uncertain which of them survived the other or others, such death shall,
               subject to any order of a court, for all purposes affecting rights in, to or over
PART VII
Jurisdiction   20. – (1) Subject to this section, the High Court shall have jurisdiction in
courts and
powers of      all matters relating to the probate and the administration of estates of
consular
officers       deceased persons, with power to grant probates of wills and letters of
grants.
                                               25
        (2) The High Court shall have jurisdiction to reseal grants of probate
(3) shall be invalid because it is afterwards discovered that the gross value of
the estate exceeds the limit of a small estate but the magistrate shall report to
the High Court any such discovery of which he or she becomes aware.
(5) The High Court may direct that any proceedings under this Act
       Provided that the High Court shall not give any direction under this
subsection unless it considers that it is necessary in the interests of justice or
for the protection of a beneficiary or creditor that the estate should be
administered under the supervision of the High Court.
                (6) The High Court may authorize the payment to a personal
                                26
                         Provided that nothing in this subsection shall be construed so as to
Grants to   21. – (1) Where any national of a State to which this section applies–
Consular
Officers
                   (a)      dies within Malawi; or
Malawi of a deceased person may be made, then, if the court is satisfied that
such national is not resident in Malawi, the court may, on the application of a
consular officer of that State, make to that consular officer such grant of
granted to him or her in his or her official style and title and not in his or her
personal name, and the estate of the deceased shall vest in each successive
holder of the office during his or her continuance in office without any order
section applies–
deceased person; or
then, if that national is not resident in Malawi, a consular officer of that State
shall have the right and power to receive and give a valid discharge for any
                                28
                 such money or property as if he or she were duly authorized by power of
is within his or her knowledge that any other person in Malawi has been
national.
of any act done by virtue of the powers conferred on him or her by or under
this section or in respect of any document for the time being in his or her
Chief Justice    22. – (1) The Chief Justice may make Probate Rules-
 to make
 Probate Rules
administration.
give security for the due administration of the estate by a bond with one or
(3)    A bond for the due administration of an estate shall engage the parties
thereto to make payment to the Registrar or a resident magistrate or
magistrate of the first grade.
estate and upon being satisfied that the engagement of any such bond has not
been kept the Court may direct the Registrar to, or a resident magistrate or a
magistrate of the first grade shall, assign the bond to some proper person and
thereupon such person shall be entitled to sue on the bond in his or her own
name as if it had originally been given to him or her and not to the Registrar
as trustee for all persons interested, the full amount recoverable in respect of
Receiver pending 23.   Where any person dies leaving property in Malawi, the court, may
grant
                  appoint such person as the court thinks fit to be a receiver of probate or
                  letters of administration, if it appears on the application of any person -
                          (a)    claiming to be interested in such property;
the deceased; or
                  that there is danger that such property may be wasted or may otherwise be dealt
                  with in contravention of this Act.
Sale by   order   24. The court may, on application by a receiver of property appointed under
of
court             section 23, or any person interested in the estate, order the sale of the whole
                  or any part of such property, if it appears that such sale will be beneficial to
                  the estate.
Suits against     25. A person aggrieved may bring a suit against a receiver appointed under
receiver
                  section 23 in relation to any thing done or intended to be done by him or her
                  in respect of the property of the deceased in the exercise or intended exercise
                  of the powers vested in him or her.
                                                   31
Chief Justice to     26. The Chief Justice may make rules to guide the court in hearing an
make rules
for application to   application for appointment of a receiver under section 23.
receiver
PART IX
                                 RENUNCIATION BY EXECUTORS
Express              27. A person who is entitled to probate may expressly renounce such right
renunciation
of right to          orally on the hearing of any application to the court or in writing signed by
probate
                     the person making the renunciation and attested by a person before whom an
                     affidavit may be sworn.
Citation and         28. – (1) A person claiming an interest in the estate of a deceased person
presumed
renunciation         or a creditor of a deceased person may cause to be issued by the court a
                     citation directed to the executors appointed by the will of the deceased
                     calling upon them to accept or renounce their executorship.
(2) A person served with a citation may acknowledge service thereof, but if
she shall be deemed to have renounced his or her executorship; and if,
having made such acknowledgement, he or she does not proceed to apply for
probate, the court may limit the time within which such application is to be
made and if the application for probate is not made within the time so limited
                     the executor in default shall be deemed to have renounced his or her right to
                                                    32
                 probate and the court may appoint another person it deems fit to be the
Effect of 29. Renunciation under section 27 or 28 shall preclude the right of the renunciation
person so renouncing to probate but the court may at any time grant probate to such person
if it is shown that the grant is likely to benefit the estate or the persons interested therein.
PART X
another person.
Numbers        of31. – (1) Probate or letters of administration shall   not be granted to more
executors and
administrators   than four persons in respect of the same property.
number specified in subsection (1), be granted to not less than two persons
                                                33
                  and a court shall appoint another person to act as a personal representative in
Beneficiary may   32. Any beneficiary under a will or on intestacy may apply to the court
oppose
appointment of    opposing the appointment of a personal representative under a will or on
personal
representative    intestacy.
Grant of          33. – (1) Probate may be granted only to an executor appointed by the
probate
                  will, and shall not be granted to a minor or person of unsound mind.
necessary implication.
probate shall not be granted to him or her except limited to that purpose.
Estate duty       34. Every application for a grant of probate or letters of administration shall
affidavit
                  be accompanied by a copy of the estate duty affidavit and by a certificate
Cap.43:02         of the Secretary to the Estate Duty Commissioners under section 33 of the
                  EstateDuty Act.
                                                  34
Probate of copy,   35. – (1) Where a will has been lost or mislaid or has been destroyed by a
draft
or contents of     wrong or an accident and not only by any act of the testator–
wills
                          (a)    if a copy or draft of the will has been preserved, probate may
Codicil            36. Where, after probate has been granted, a codicil of the will is
propounded
after probate      propounded, probate may be granted of the codicil:
any executor to whom probate has been granted, such probate shall be
revoked and a new probate granted of the will and codicil together.
Authenticated      37. Where a will has been proved and deposited in a court of competent
copy of will
proved abroad      jurisdiction outside Malawi, and a properly authenticated copy of the will is
                   produced, probate may be granted of the authenticated copy of the will or
                                                   35
             letters of administration granted with a copy of the authenticated copy of the
             will attached.
Effect of    38. – (1) Probate of a will when granted establishes the will and evidences
probate
             the title of the executor from the death of the testator.
(2) Probate of a will shall also have the effects described in section
50.
Failure of
             39. – (1) Subject to subsections (2) and (3), where–
executors
granted;
(e) the executors appointed by any will do not appear and take out
probate,
                                               36
letters of administration with the will annexed may be granted of the whole
(2) A prior right to such grant shall belong to the following persons
legatee;
executor–
                                37
                     (a)    is living and his or her whereabouts are known; and
              unless and until a citation has been issued calling upon the executor to
              accept or renounce his or her office and the executor has renounced or has
              been deemed to have renounced his or her office in accordance with sections
              27 and 28.
Attorney of   40. Where any executor is absent from Malawi, and there is no other
absent
executor      executor within Malawi willing to act, letters of administration with the will
              annexed may be granted to a lawfully constituted attorney, ordinarily
resident within Malawi, of the absent executor, limited until the absent
executor obtains probate for himself or herself, and in the meantime to any
Attorney        of41. Where any person, to whom letters of administration might be granted
person entitled
to letters of     under section 39, is absent from Malawi, letters of administration with the
administration
              will annexed may be granted to his lawfully constituted attorney ordinarily
                                             38
 Codicil            42. The provisions of section 36 shall apply in the case of a grant of letters
 propounded
 after letters of   of administration with the will annexed in like manner as they apply in the
 administration granted   case of a grant of
 probate.
 Letters of         43. – (1) Where the deceased has died intestate, letters of administration of
 administration
on intestacy         his or her estate may be granted to any person who, under sections 17 or
18, would be entitled to the whole or any part of such deceased’s estate.
(2) Where more than one person applies for letters of administration,
it shall be in the discretion of the court to make a grant to any one or more of
them, and in the exercise of its discretion the court shall take into account
Letters of       45. When no will of the deceased is forthcoming, but there is reason to
administration
pending          believe that there is a will in existence, letters of administration may be
production
of will          granted, limited until the will or an authenticated copy thereof is produced.
Pending          46. Pending the determination of any proceedings touching the validity of
litigation
                 the will of a deceased person or for obtaining or revoking any probate or any
the estate of such deceased person, who shall have all the rights and powers
of a general administrator other than the right of distributing such estate, and
Trust            47. Where a person dies, leaving property of which he or she was the sole
                                                 40
 property
                   surviving trustee, or in which he or she had no beneficial interest on his or
her own account, and leaves no general representative, or one who is unable
or her behalf.
 Grants with       48. Whenever the nature of the case requires that an exception be made,
 exception         probate or letters of administration with or without the will annexed shall be
                   granted subject to such exception.
 Effect of   50. – (1) Subject to all such limitations and exceptions contained therein grant of
 letters of       and, where the grant is made for a special purpose, for that purpose only,
 administration
or probate          letters of administration entitle the administrator to all rights belonging to
                                                  41
                             Provided that letters of administration shall not render valid any
an intestate’s estate.
have effect over all the inheritable property of the deceased throughout
Malawi and–
(a) shall be conclusive against all debtors of the deceased and all
(b) afford full indemnity to all debtors paying their debts, and all
granted.
 Death of one   51. Subject to section 31, where probate or letters of administration have          of
 several
personal            been granted to more than one executor or administrator and one of them
 representatives
                   dies, the representation of the estate to be administered shall, in the absence
                   of any direction in the will or grant, accrue to the surviving executor or
                   administrator.
                                                  42
Death of sole or   52. Subject to section 31, on the death of a sole or sole surviving executor
surviving
personal          who has proved the will or of a sole or sole surviving administrator, letters
representatives of administration may be granted in respect of that part of the estate not fully
Provided that where one or more executors have proved the will or
where letters of administration with the will annexed have been issued, the
court may grant letters of administration under this section without citing an
Expiry of limited 53. When a limited grant has expired by lapse of time, or the happening
grant
when estate not of the event of contingency on which it was limited and there is still some
fully
administered      part of the deceased’s estate unadministered, letters of administration may
                   be granted to those persons to whom original grants might have been made.
PART XI
Rectification of   54. Errors in names and descriptions, or in setting forth the time and place
errors
                   of the deceased’s death, or in specifying the purpose in a limited grant, may
(e) that the person to whom the grant was made has without
respect.
                                               44
                          (2) Where it is satisfied that the due and proper administration of the
                  estate and the interests of the persons beneficially entitled thereto so require,
                  the court may suspend or remove an executor or administrator and provide
                  for the succession of another person to the office of such executor or
                  administrator who may cease to hold office, and for the vesting in such
                  person of any property belonging to the estate.
Payments by       56. – (1) Where any probate is, or letters of administration are, revoked,
or to
representatives   all payments made in good faith to any executor or administrator under
whose grants
are revoked       such probate or administration before the revocation thereof shall,
                  notwithstanding such revocation, be a legal discharge to the person making the
                  same.
(2) The executor or administrator who shall have acted under any such
herself out of the assets of the deceased in respect of any payments made by
                                                  45
                                           PART XII
RE-SEALING
Sealing of certain 58. – (1) Where a court of probate has, before or after this Act, granted
grants
made outside       probate or letters of administration to the estate of a deceased person, the
Malawi
               court–
grant so made;
(ii) a duplicate sealed with the seal of the court which made
the grant; or
may seal with the seal of the court the document so produced and deposited
and thereupon the grant so made outside Malawi shall be of the like force
and effect and have the same operation in Malawi as if granted by the court.
(2) Probate Rules may prescribe the security to be given and evidence
subsection (1).
                                           PART XIII
                                                46
                                       SMALL ESTATES
Application     59. This Part shall apply only to small estates except as may be otherwise
                expressly provided.
Exercise of     60. – (1) Parts VIII, IX, X and XII shall not apply to the exercise by a
jurisdiction
by magistrate   court of resident magistrate or a court of a magistrate of the first grade of
courts
                jurisdiction under this Act, but instead this Part shall apply.
Relatives       61. − (1) Where all the members of immediate family and dependants of a
may agree
between         deceased person who are not minors agree on the manner of distribution
themselves
                and administration of a small estate they may proceed in accordance with
such agreement:
Provided that–
under section 17, who are not minors and survive the deceased, may agree on
Private land    62. Where a small estate includes private land, no dealing with such land
                shall, subject to Part VIII, be lawful until an administration grant has been
                made in respect of the estate under section 65.
Institutional   63. – (1) Where upon the death of a person, institutional money is payable
money
                to the personal representatives or to members of the immediate family or to
                                                 48
(a)   the personal representatives or a member of the immediate
(b) in the event that there is more than one District Commissioner
                       49
      authority to proceed under this section;
the deceased;
section 65;
shall refer the matter to court and shall request the court to
Commissioner shall set out the facts of the case to the best of
                       50
      (g)    upon receipt of the reference under paragraph (e), the court
ninety days from the date of the request send to the District
the cheque shall be made payable to the Government and the District
minor and shall deposit therein the amount due to the minor.
                             51
                         (4)      Money held by a District Commissioner under a deposit
account on behalf of a minor under subsection (2) may be applied for the
the deceased.
(b) in any other case the person in possession of the will shall produce
administration grant.
(1) (b), the court shall make a copy thereof and issue written notices under
section 65.
(4) A person who has verified the fact that a deceased person left a
will which is deposited for safety under section 8 may apply to-
(b) the court having jurisdiction in the area in which the deceased
(c) the court having jurisdiction in the are in which private land
for a certified copy of the will to be produced to the court, and for an
administration grant.
                                53
Administration
grant            65. – (1) Any person interested in a small estate as executor of a will,
(2) Before hearing any application under subsection (1), the court
shall, by notice, require the members of the immediate family and the
persons, if any, named in the will, if any, as executors to attend before the
court for the hearing of the application on a date and at a time specified in
the notice, which date shall not be less than thirty days and not more than
Effect of        66. Subject to section 63, an administration grant entitles the administrator
administration
Grant            to all the inheritable property of the deceased with effect from the date of the
                 death of the deceased.
Death          or67. If a person to whom an administration grant has been made dies or
disability of
personal         becomes unable by reason of illness, whether physical or mental, or any
representative
                 other cause to carry out his or her duties before the estate has been fully
                 administered, the other persons to whom the grant was made, if more than
                 one, shall be entitled to continue and complete the administration:
                  Provided that on the application of any interested person the court may and,
                 if there is only one remaining administrator, shall appoint another
                 administrator.
                                                54
Guardians           68. – (1) Where it is known to a court that a guardian of a minor has been
                    appointed by a will, the court shall not appoint any other person to be
                    guardian of that minor except in exercise of its powers under section 73.
                     (2) A court may direct the transfer to, or the vesting in, the guardian of a
                    minor of any property of the minor and may authorize or direct the sale of
                    the property of a minor or any part thereof.
Duties and          69. – (1) The duties of every administrator and executor, where applicable
powers of
administrator and   shall be–
executor
                           (a)    to pay the debts and funeral expenses of the deceased and to
                                                   55
                           (c)    in respect of intestate property, to effect a distribution thereof
(2) Where a sale of any of the property forming part of the estate
outlined in subsection (1) the administrators shall have power to sell such
property in such manner as appears likely to secure receipt of the best price
(3) Where the value of the property to which a person was entitled
at the date of his or her death is less than the limit of a small estate, an
 Administrator or   71. – (1) Unless there is express provision to that effect in the will, no
 guardian
 not to derive      administrator or guardian shall derive any pecuniary benefit from his or her
 benefit            office.
                                                    56
                     (2) If an administrator or guardian purchases, either directly or indirectly,
                    any part of the property of the deceased or of a minor for whom he or she is
                    responsible, the sale may be set aside by the court on the application made
                    within a reasonable time of any other person interested in the property sold
                    or in the proceeds of sale.
 Exercise of        72. – (1) Where there are several administrators, the powers of all may, in
 powers of
 several            the absence of any direction to the contrary in the will or administration
 administrators            grant, be exercised by the majority of
 them.
(2) Where there are only two administrators, the court shall have
question.
Disputes 73. (1) On the application in the prescribed manner by an interested person, a
person’s estate –
                                                     57
to decide what is the property to which the deceased person was
estate;
improperly;
has failed to carry out any of his or her duties and to order
failure; and
                       58
                          to decide any other matter in dispute which the court considers to be
(a) that no order for compensation shall be made if the injury had
more than two years before the application relating thereto was
(b) that in case the injured person was a minor an application for
years after–
                                                      59
               for three years.
Subsequent        75.        (1) No act of a court exercising jurisdiction under this Part or of an
discovery that
estate dealt as   administrator to whom an administration grant has been made shall be with
small
estate     exceedsinvalid because it is afterwards discovered that the gross value of the estate
limit of
small estate      in relation to which the act was done exceeds the value of a small estate.
discovers that the gross value of estate exceeds the value of a small estate
shall immediately report the discovery to the court by which he or she was
what he or she now considers the gross value of the estate to have been at the
death of the deceased and the reason for the lateness of the discovery.
                       (3)   The presiding officer of a court who discovers that the gross
               value of an estate, which has been the subject of the proceedings in the court
               is believed to exceed the value of a small estate or who receives a report
               under subsection (2) shall, after such further inquiry, if any, as he or she
               deems appropriate, report the matter to the High Court and to the Secretary
               to the Commissioners of Estate Duty; and such report shall set out briefly the
               circumstances of the estate and shall contain a recommendation whether
               further proceedings in court relating to the estate should be continued in the
               High Court or the original court.
(4) After making a report under subsection (3), the presiding officer
               of the court shall not exercise jurisdiction under this Part without the written
                                                60
                   directions of the High Court and shall do so subject to such directions as the
Chief Justice to   76. – The Chief Justice may make rules prescribing the procedure to be
make
rules on small     observed in respect of applications relating to small estates, the forms to be
estate
                   used and the fees to be paid and all other matters arising under this Part.
                                               PART XIV
                                               GENERAL
Preservation of    77. – (1) The original of every will of which probate is granted or in
wills and
register of        respect of which a grant of letters of administration with a certified copy of
wills
                   the will annexed or an administration grant with a certified copy of the will
annexed is made under this Act shall be deposited and preserved in the
registry of the court that made the grant, but it may, if the court so
Court.
(2) A court shall maintain a register of all wills deposited with it and
                                                    61
              may at any time furnish a certified copy thereof to any person.
(3) Subject to the control of the court and to the provisions of the
Court’s           78. – (1) A court shall not be bound to grant any application under this
discretion in
matters of probateAct for a grant of probate or letters of administration but may exercise
or
letters of        its discretion in relation thereto.
administration
is refused the court shall state the reason for refusal within a reasonable time
not being more than a period of thirty days failing which the application
shall be deemed granted by that court and the court shall proceed to effect
Payment of salary79. – (1) Notwithstanding any of the   other provisions of this Act, where a
or
wages by         person was employed at the date of   his or her death, his or her employer
employers
              shall immediately pay directly to the surviving spouse or in the absence of a
              surviving spouse to the senior and responsible member of the deceased
              person’s family known to be living with him or her, the amount due to his or
              her estate in respect of salary, wages, allowances or arrears for the pay
              period interrupted by his or her death and, if still unpaid, the immediately
              prior pay period and the payment to such surviving spouse or other member
              of his or her family shall be a good discharge to the employer for the amount
              so paid and the recipient of the amount shall, if required, account to the
              personal representative of the deceased for the expenditure thereof.
                                              62
                       (2) The person to whom money is paid under subsection (1) may
apply the money for the purpose of paying normal household expenses of the
deceased.
Sane murderer    80. – (1) Notwithstanding any of the other provisions of this Act, a person
not to benefit
from estate of   who, while sane, murders another person, shall not be entitled, directly or
victims
indirectly, to any share in the estate of the murdered person and the
though the person who murdered the other had never been born.
crime of murder shall be sufficient evidence of the fact that the person convicted
                        (3)     Subject to subsections (1) and (2), the benefit under a will or on
                 intestacy accruing to a person charged with the murder of testator or intestate
                 shall be held upon trust as directed by the court and upon his or her conviction
                 the proceeds from the trust shall be applied as the court may deem appropriate.
                                               63
Application of    81. – (1) The Trustee Act shall apply to personal representatives of small
Trustee Act
Cap.5:02          estates as it applies to all other personal representatives in respect of deceased
                  estates.
investment of trustees and Part II of the Trustee Act shall apply in relation to
Proof of claims   82. – (1) When a personal representative has received a notice from a
                  claimant in respect of an estate or property which he or she wishes to
require the claimant prior to a date to be named in such notice, which shall
not be less than sixty days from the service of such notice, either to institute
(2) At the expiry of the time mentioned in the notice, the personal
                  the notice relates amongst the parties entitled thereto without having regard
                                                  64
                    to the claims of persons who shall have been served with such notice but
shall have failed to comply with the requirements thereof and the personal
representative shall not be liable to any such person for the estate or property
so distributed.
(3) Nothing in this section shall prejudice the right of any claimant
to trace the property or any property representing the property being claimed
into the hands of any person, other than a bona fide purchaser of the legal
estate in the property for value without notice, who may have received it.
Payments to         83. Where a personal representative in Malawi has been granted probate or
 representatives
 in country of      letters of administration to the estate in Malawi of any person who was at
 domicile
                    the time of his or her death domiciled outside Malawi and probate of whose
                    will or letters of administration of whose estate or equivalent grant in the
                    place of such domicile has been granted to some other person, the personal
                    representative may pay over to such other person the balance of the estate in
                    Malawi after payment of proved debts and funeral and administration
                    expenses without seeing to the application of such balance and without
                    incurring any liability in regard to such payment.
 Unlawful           84. – (1) Any person not being entitled thereto under a will or upon any
 possession,
 etc. of deceased   intestacy who, in contravention of the will or of this Act, takes possession
 estate             of, grabs, seizes, diverts or in any manner deals in, or disposes of, any
                                                   65
                 property forming part of the estate of a deceased person, or does anything, in
thereto under the will or upon the intestacy, shall be guilty of an offence and
addition to such sentence, the court shall make an order directing that-
                        (b)    the whole, or such part as the court shall specify in the order,
                               of the fine imposed be paid to the person or persons entitled or
                               into the estate of the deceased person.
person found guilty under this section shall not qualify as an administrator or
Special public   85. – (1) For purposes of effective enforcement of the offence under
prosecutors
                 section 84 at all levels of society and throughout Malawi, the Director of
offences under that section within such area as he or she shall specify in such
                                                66
notice, and not less than two persons shall be appointed in respect of one
area.
and the Director of Public Prosecutions shall not proceed to appoint any
his or her consent given in writing and on his or her understanding and
                                     67
acknowledgement, expressed in writing, that his or her work as a special
which shall be set at levels that reflect the voluntary nature of the work of a
section 84;
                               68
       perform his or her functions in relation to such property under
any law;
Prosecutions; and
Public Prosecutions.
                        69
                      (6)   The Director of Public Prosecutions may from
may, by such practice directions, also prescribe any other matter relating to
Public Prosecutions.
desist from exercising his or her powers and duties under this
              deceased person.
                              70
                                 (9)   A special public prosecutor shall not be liable to
Civic       86. The Minister responsible for matters of gender and community affairs
awareness
            shall have power to design and implement programmes for the civic
            awareness of the law under this Act and, for that purpose–
(a)
                                         71
                      (b)    there shall be appointed in the public service such officers as
                             shall be required to carry out activities for the implementation
                             of such programmes.
Saving         89. Except as expressly provided, nothing in this Act shall be deemed to
               affect the rights and duties of personal representatives or the law relating to
               the administration of estates.
Regulations    90. The Minister may make regulations for the better carrying out of this
               Act.
                                              72
                                    SUBSIDIARY LEGISLATION
           DECEASED ESTATES (WILLS, INHERITANCE AND PROTECTION)
under s. 22
ARRANGEMENT OF RULES
RULES
1. Citation
3. Monthly circular
5. Secrecy
6. Fees
Citation 1. These Rules may be cited as the Deceased Estates (Wills, Inheritance and
 Deposit of 2.   – (1) A testator who wishes to deposit his or her will for custody under         wills
 for
safe custody            section 8 of the Act with the Registrar or a District Commissioner or a
                                                     73
subordinate court shall deliver it to the Registrar or District Commissioner or
the outside all the known names of the testator, together with the prescribed
each will and mark on the envelope a serial number and shall give the
depositor a receipt bearing the serial number assigned to the will in Form I in
the Schedule.
magistrate shall maintain an index of all known names of the testators whose
wills are deposited with him or her and the date on which each will was so
deposited and the serial number of the will and the index shall be in Form I
thereof, unless re-delivery is demanded and the receipt issued under subrule
                                 74
                  (4)     When a will is re-delivered in the manner provided for under
subsection (3), the testator or his or her agent shall sign a receipt for the will.
require such proof of the authority of any person claiming to be the agent of
a testator as he or she shall deem appropriate, and may dispense with the
production of his or her receipt for the will if he or she is satisfied that there
is good reason for its non-production and that the application is genuine.
fourteen days after any month during which a will was deposited with him
Schedule indicating the wills deposited and withdrawn during that month.
(2) The circular will indicate the serial number of the will, whether
           the will was deposited or withdrawn, the name of the testator, his or her village, his
           or her chief and his or her home District Commissioner.
shall note in his or her index the deposit or withdrawal of a will by a resident
of his or her District, and, in the case of a deposit, the place where it is
deposited.
with whom the will is deposited to forward the original will to him or her.
deposited is informed by a court that the court is satisfied of the death of the
testator, the District Commissioner shall forward the original of the testator’s
magistrate or magistrate of the first grade shall break the seal on the
envelope and if the estate appears to be a small estate, shall cause two
photostat copies of the will to be made and shall send such copies to the
District Commissioner, who shall forward them to the court of the resident
Estates) Rules and the envelope containing the original will may not, so long
(2) Any person who discloses any information relating to the will
office and liable to a fine of K2,000 and imprisonment for three months.
Fees 6. – (1) The fee payable on the deposit of a will under rule 2 shall be
K200 and such fee shall not, under any circumstances, be refunded.
(2) When any will is withdrawn pursuant to rule 2 (3) and the same or
another will is re-deposited by the same testator, a fresh fee of K200 shall be
paid.
                                         77
               SCHEDULE                                           rr. 2 and 3
                                                                                                  FORM I
                                 WILLS DEPOSITED FOR CUSTODY
Index Receipt
    Name of Maker
         and       Address                                                      000001
    Serial Number                                                                           ………………
    ………………………………………………………………………….
                                                           A packet said to
   000001 …………………………          Village*…………………………            contain the will of
       Names in full ………………….. Chief* ………………………....              ………………………
   ………………………………….. District ……………………….. ..               ……………………….
   Other names                Other address                received for safe
   (if any) …………………………        (business, etc.) …………………     custody
   …………………………………..            …………………………………..              the ………… day of
   Date: …………………………… …………………………………..                       ………….….., 20…… Fee:
   ……………………… …………………………………..                      Fee: ………………….
                                                           ………………………..
                                                           District Commissioner
                                                          Registrar/Magistrate
    * The name of the Depositor’s Village and Chief need not be given if these are not applicable, in which
      case the Depositor’s home address should be given.
                                                                                                 FORM II
      To:      The Registrar of the High Court;           All District Commissioners.
CUSTODY OF WILLS
        The following wills were deposited for safe custody or withdrawn at ………………………… by
      the under-named during the month of ………………….., 20………
DEPOSITS
                                                   ……………………………………………
      District Commissioner/Registrar/Magistrate
                                                   Date………………….………………………..
                                             79
        DECEASED ESTATES (WILLS, INHERITANCE AND PROTECTION)
(NON-CONTENTIOUS) RULES
under s. 22
ARANGEMENT OF RULES
RULES
1. Citation
2. Interpretation
4. Contents of oaths
6. Proof of death
7. Administration bonds
8. Additional name
9. Marking of wills
19. Citations
20. Caveats
27. Fees
                                                       81
                            will or of letters of administration with or without a will
outside Malawi;
(b) “gross value” in relation to an estate means the value of the estate
or estate duty;
              by a trust corporation, shall state the names, addresses and descriptions of the
              proposed sureties.
(4) Every application for a grant shall state the address for
Contents of 4. – (1) Every application for a grant shall be supported by an oath in the oaths
form applicable to the circumstances of the case which shall be contained in an affidavit
sworn by the applicant and by such other documents as these
with will annexed, the oath shall state whether any executors have
been appointed by the will and if there have been any such
been appointed by the will do not appear and take out probate and
                                                 83
                                 (3)   On an application for a grant of administration in case
the intestate, and who are the other persons entitled to shares in the
estate.
her death, and the place and date of his or her death.
Provided that the court may adjourn any matter for determination in
open court and give such directions regarding the attendance of any person in
(2) A court may refuse to make an order for any grant to be issued
               until all inquiries which it sees fit to make have been answered to its
               satisfaction and may require proof of the identity of the deceased or of the
               applicant beyond that contained in the oath.
                                                84
Proof of death   6.         Every application for a grant other than an application for resealing
                 shall be accompanied by the death certificate of the deceased or the affidavit
of a person who knew the deceased in his or her lifetime certifying of his or
her personal knowledge the fact of the death of the deceased or by such other
with sureties to the satisfaction of the court and the amount of the bond shall
(2) Except where the sole surety is a bank or an insurance company, there
(3) The court shall so far as is reasonably possible satisfy itself that
                                                  85
true name of the deceased and shall depose that some part of the estate,
specifying it, was held in the other name, or as to any other reason that there
which it is to be proved.
                               86
(3)
 Marking of       9. Every will in respect of which an application for a grant is made shall be
wills
                  marked by the signature of the applicant and the person before whom the
oath is sworn, and shall be exhibited to the affidavit required under these
Rules:
Provided that where the court is satisfied that compliance with this
                  rule might result in the loss of the will, it may allow a photographic copy thereof to
                  be marked or exhibited in place of the original document.
Engrossment for   10. – (1) Where the court considers that in any particular case a
purposes
of record         photographic copy of the original will would not be satisfactory for purposes
                  of record, it may require an engrossment suitable for photographic purposes
                  to be lodged.
Any engrossment lodged under this rule shall reproduce the punctuation, spacing and
division into paragraphs of the will and, if it is one to which subrule (2) applies, it shall be
made bookwise on durable paper following continuously from page to page on both sides
of the paper.
                                                   87
                            (5)   Where, following a probate action, a will has been pronounced
Evidence as to      11. – (1) Where a will contains no attestation clause or the attestation
due
execution of will   clause is insufficient or where it appears to the court that there is some
                    doubt about the due execution of the will, the court shall, before admitting it
                    to proof, require an affidavit as to due execution in Form XI in the First
                    Schedule from one or more of the attesting witnesses, or, if no attesting
                    witness is conveniently available, from any other person who was present at
                    the time the will was executed.
subrule (1) the court may, if it thinks fit, having regard to the
it may think fit to show that the signature on the will is in the
                                  (3) If the court is not satisfied that the will was duly
                            executed, it may refer the matter into open court.
Execution of will12. Before admitting to proof a will which appears to have         been made by a
of blind
or illiterate    blind or illiterate testator or by another person by direction     of the testator, or
testator
                    which for any other reason give rise to the doubt as to the testator having
                                                   88
               had knowledge of the contents of the will at the time of its execution, the
court shall satisfy itself that the testator had such knowledge.
(2) If from any mark on the will it appears to the court that
require the document to be produced and may call for such evidence
think fit.
Additional        15. The court may require an affidavit from or the personal attendance of
affidavit or
evidence may      any person it may think fit for the purpose of satisfying itself as to any of      the
be required
                  matters referred to in rule 12, 13, 14 or 15.
Soldiers’ wills
                  16. If it appears to the court that there is prima facie evidence that a will is
one to which section 5 (4) of the Act applies, the will may be admitted to
proof if the court is satisfied that it was made in compliance with the
Making and        17. – (1) When a court has directed that a grant shall be made, and, in
issue
of grant          cases where an administration bond is required, has approved the sureties,
                  the Registrar or a resident magistrate or a magistrate of the first grade shall
                  prepare a grant in the appropriate form.
(2) One of the forms in Forms VIII and IX in the First Schedule
                                                   90
                  bond has been executed by the approved sureties.
 Sealing of       18. – (1) An application under section 58 of the Act for the sealing in
 foreign grants
                  Malawi of a grant made outside Malawi shall be made by the person to
whom the grant was made or by any person authorized in writing to apply on
Cap. 43:02 duty affidavit and the certificate of the Secretary to the Estate Duty
the grant.
(4) The Registrar shall send notice of the sealing to the court
Citations 19. – (1) Every citation shall issue from the registry of the court and shall
                                                 91
be settled by the Registrar or a resident magistrate or a magistrate of the first
citation.
                   (4)   Every citation shall be served personally on the person
registry of the court before the citation is issued, except where the
will is not in the possession of the citor and the Registrar or resident
eight days of service of the citation upon him or her, inclusive of the
been made by the citor under rule 22 (5) or rule 23 (2), enter an
Caveats 20. – (1) Any person who wishes to ensure that no grant is sealed without
(2) Any person who wishes to enter a caveat under this rule
remain in force for six months from the date on which it is entered and shall
                                         93
then ceases to have effect, without prejudice to the entry of a further caveat
or further caveats.
for a grant he or she shall cause the index to be searched and he or she shall
thereof.
(6) A caveator may be warned by the issue from the registry of the
interest in the estate and such warning shall state his or her interest, and, if
he or she claims under a will, the date of the will and shall require the
have in the estate of the deceased; and every warning shall be served on the
caveator.
(7) A caveator who has not been warned may at any time during
which the caveat is in force withdraw his or her caveat by giving notice of
of the first grade and if the caveator has been warned and the caveator has
not acknowledged service of the warning and has not indicated his or her
intention to contest the warning, he or she may withdraw his or her caveat by
                               94
giving notice of withdrawal in writing to the person who issued the warning
who issued a warning may, within eight days of the service of the warning
affidavit has been filed under subrule (10), acknowledge service of the
warning and indicate his or her intention to contest the warning by filing
Form VI at the registry of the court and shall forthwith thereafter serve on
the person who issued the warning a copy of Form VI sealed with the seal of
the court.
who issued the warning but wishing to show cause against the issue of a
grant to that person may, within eight days of service of the warning on him
been filed under subrule (10), issue and serve a summons for directions.
and the caveator has not acknowledged nor given his or her intention to
contest the warning, the person who issued the warning may file in the
registry an affidavit showing that the warning was duly served and that he or
                                95
she has not received a summons for directions under subrule (9), and
warning is duly filed with the registry of the court shall remain
actions;
                               96
                       (c)     if no caveat is in force at the commencement of a probate
                               action, the commencement of the action shall operate to
                               prevent the issue of a grant as if a caveat had been entered
                               immediately before such commencement.
Citation to accept21. – (1) A citation   may be issued under section 28 of the Act or under
or
refuse grant      subrules (2) or (3).
estate of the deceased to show cause why he or she should not be ordered to
take a grant may be issued at the instance of any person interested in the
estate at any time after the expiry of six months from the death of the
deceased:
                                                   97
       (4)       A person cited who is willing to accept or take a grant may
showing that he or she has acknowledged service of the citation and has
indicated his or her intention to contest the citation and that he or she has not
been served by the citor with notice of any application for a grant to himself
or herself.
citation has expired and the person cited has not made the acknowledgement,
herself;
of whom power was reserved has been duly cited and has not
                                 98
                         (c)     in the case of a citation under subrule (3), apply by summons
 Citation to      22. – (1) A citation to propound a will shall be directed to the executors
 profound
a will               named in the will and to all persons interested thereunder, and may be
issued at the instance of any citor having an interest contrary to that of the
(2) If the time limited for appearance has expired and no person cited has
reasonable diligence to propound the will, the citor may apply by summons
 Address for      23. All caveats, citations, warnings and appearances shall contain an address
 service
                  for service within the jurisdiction.
 Limited grants   24. An application for an order for a grant limited to part of an estate shall be
                  made by summons and shall be supported by an affidavit stating–
                                                  99
                                estate, or in respect of a trust estate only;
Inspection of    25. – Every will preserved in accordance with section 77 of the Act shall
deceased’s
will             be open to inspection on payment of the prescribed fee.
First Schedule and shall be made within six months of the death of the
testator and shall be verified by the affidavit of the applicant to which the
                                                 100
                         (3)     A petition under subrule (1) shall be heard in open court and
the court may require the attendance in court of any of the persons having an
Fees 27. The fees set out in the Second Schedule shall be payable in respect of
of the first grade is satisfied that any applicant is unable to pay any of the
FIRST SCHEDULE
r. 4 FORM I
 WE, A.B. and D.C., make oath and say (or solemnly, sincerely and truly declare and affirm) that we believe
 the paper writing hereto annexed, and marked by us, to contain the true and original last will and testament
 (with a codicil(s) thereto) of …………………………………., deceased, who died on the
 ………………………. day of ………………………., 20 ………. at
  ………………………………………………….. aforesaid, domiciled in ………………………., that we
  are respectively ………………………………………………….. of the said deceased, and two of the
  executors named in the said will and will administer according to law all the estate which by law devolves
  to and vests in the personal representatives of the said deceased and will exhibit a true and perfect
  inventory of the said estate, and render a just and true account thereof whenever required by law so to do;
                                                     101
and that the whole of the said estate amounts in value to the sum of K………………… and no more, to
the best of our knowledge, information and belief.
                                                                  Signatures ……………………………….
                                                                     of
                                                                  Deponents ………………………………
r. 4                                     FORM II A
                           OATH – ADMINISTRATION WITH WILL ANNEXED
In the High Court of Malawi/
In the ………………………... Magistrate Court sitting at …………………………………… * In
the Estate of .…………………………………………………………….……… (deceased).
WE, A.B. and D.C, of …………………………………………………………………………... make oath
and say (or solemnly, sincerely and truly declare and affirm) that we believe the paper writing hereto
annexed and marked by us, to contain the true and original last will and testament (with codicil(s) thereto)
of ……………………………………………………., of …………………………………, formerly of
………………………………………………, deceased, who died on the
……………………………..                       day        of        ………………………,                    20       ……          at
………………………………………………..,                                    domiciled         in        ………………………...;
that………………………………………………… and ……………………………………….. the
executors named in the said will (or codicil) died in the lifetime of the said deceased; that no life interest
arises in his estate and that no beneficiary is a minor; that we are respectively the
………………………………………… of the said deceased and the residuary legatees and devisees
named in the said will (or codicil) of the said deceased**, and will administer according to law all the
estate which by law devolves to and vests in the personal representative of the said deceased, and will
exhibit a true and perfect inventory of the said estate, and render a just and true account thereof whenever
required by law so to do; and that the whole of the said estate amounts in value to the sum of K
………….. and no more, to the best of my knowledge, information and belief.
                                                                  Signatures ……………………………….
                                                                         of
                                                                  Deponents ………………………………
                                                    102
Before me, …………………………………………………….
                A Commissioner for Oaths
                                      FORM IIB                                                   r. 4
                               OATH FOR ADMINISTRATOR (INTESTACY)
                                                                  Signatures ……………………………….
                                                                    of
                                                                  Deponents ………………………………
Sworn/Affirmed by both the above-named
deponents at ………………………………………………….. this
………………………… day of ………………., 20 ……..
Before me, ……………………………………………………..
                A Commissioner for Oaths
r. 7                                             FORM III A
                                                    103
                                        ADMINISTRATION BOND
FORM III B r. 19
                                                 under s. 58
In the Estate of …………………………………………………………….………... (deceased).
WE, (1) ………………………………………… are jointly and severally bound unto the Registrar of the
High Court in the sum of (2) ………………………… pounds, for the payment of which to the said
Registrar we bind ourselves and each of us and our (3). Sealed with our Seal(s)
Dated the …………………………….. day of ………………………………………..., 20 ……..
Signed, sealed and delivered by the within-named in the presence of ………………………… A
Commissioner for Oaths (or other person authorized by law to administer an oath. (9) The Common Seal
of …………………. was hereunto affixed in the presence of ………………………………..
r. 19                                             FORM III C
                                                    105
                        FORM OF RESEAL IN MALAWI OF A FOREIGN GRANT
RESEALED by this High Court of Malawi under section 58 of the Deceased Estates (Wills, Inheritance and
Protection) Act.
NOTE: The above form should be endorsed on the foreign grant which is being resealed.
                                                   106
                                                    FORM V                                         r. 21
WARNING TO CAVEATOR
To ……………………………………………………… of ………………………………………,
a party who has entered a caveat in the estate of……………………………………………….., deceased.
    You are hereby warned within eight days after service hereof upon you, inclusive of the day of such
service:
(1) to enter an appearance either in person or by your legal practitioner, at the Registry, setting forth
what interest you have in the estate of the above-named …………………………………………………
deceased, contrary to that of the party at whose instance this warning is issued;
      or
(2) if you have no contrary interest but wish to show cause against the sealing of a grant to such party, to
issue and serve a summons for directions by Registrar.
   And take notice that in default of your so doing, the Court may proceed to issue a grant of probate or
administration in the said estate notwithstanding your caveat.
Dated the …………………………………….. day of ……………………………….. . 20 ……..
                                                                            ………………………………….
                                                                              Registrar/Magistrate
Issued at the instance of [(set out the name and interest (including the date of the will, if any, under which
the interest arises) of the party warning, the name of his legal practitioner and the address for service. If
the party warning is acting in person, this must be stated].
r. 21                                        FORM VI
In the High Court of Malawi/
In the ………………………... Magistrate Court sitting at …………………………………… *
                                                                          (Signed) ………………………….
whose address for service is:-
                                                                Legal Practitioner (or “In Person”)
………………………………………………
FORM VII
In the matter of section 15 of the Deceased Estates (Wills, Inheritance and Protection) Act, and In
the matter of the estate of ………………………………….. deceased.
1. …………………………………………………….
2. ……………………………………………………. Applicants
vs
1. …………………………………………………….
                                                     108
2. ……………………………………………………. Respondents
r. 18 FORM VIII
                                            GRANT OF PROBATE
In the Estate of .…………………………………………………………….……………., deceased.
                                                   PROBATE
                                                      109
 This grant certifies that ……………………………………………………………………………… have
 been duly appointed Executors of the Will of the late …………………………………………, who died at
 ………………………………… on the ……………………….. day of ……………………, 20 ……. and
 hereby authorized as such to administer the estate of the said deceased in accordance with the terms of his
 will, a copy of which is attached to this grant.
 SEAL                                    …………………………………………
                        Registrar/Magistrate At …………………………………..
 This …………………………………………… day of …………………………………… 20……
 r. 18                                    FORM VIII A
                                      GRANT OF PROBATE (LIMITED)
 In the High Court of Malawi/
 In the ………………………... Magistrate Court sitting at …………………………………… *
 In the Estate of .…………………………………………………………….……….………….. deceased.
                                             PROBATE (LIMITED)
 This grant certifies that …………………………………………………………………………………….
 and ………………………………………………….. were duly appointed Executors of the will of the late
 …………………………………………………………………………………………….. who died at
 ………………………………………………… on the …………………………………………. day of
 ………………………………………, 20……; that the said ……………………………… is hereby duly
 authorized as Executor to administer the estate of the said deceased in accordance with the terms of his
 will, a copy of which is attached to this grant, and that the rights of ……………………. the other executor
 named in the said will are hereby reserved.
SEAL
                                                                      ………………………………………
 …
                                                                        Registrar/Magistrate At
                                                              ………………………………………………..
This  …………………………………………………..                                  day of …………………………………..
  20………
                                                    110
 r. 18                                       FORM IX
LETTERS OF ADMINISTRATION
                                        …………………………………………
           Registrar/Magistrate
 At ……………………………………………….
 This ……………………………………………….. day of ………………………………………
 20……
FORM IX A r. 18
SEAL                                    …………………………………………
           Registrar/Magistrate
  At ………………………………………………….
This   ……………………………………………..                           day   of   ………………………………………….
                                                  111
20…….
FORM X
                                      RENUNCIATION OF PROBATE
In the Estate of .…………………………………………………………….……….………….. deceased.
Whereas …………………………………, of ………………………………………….. deceased, died on
the ……………………………………….. day of ……………………………………….., 20………., at
…………………………………………… having made and duly executed his last will and testament
bearing date the …………………. day of …………………………………….., 20………, and thereof
appointed ………………………………………………. his sole executor; now I, the said
……………………………………….. do hereby declare that I have not inter-meddled in the estate of the
said deceased and will not hereafter inter-meddle therein with intent to defraud creditors, and I hereby
renounce all my right and title to the probate and execution of the said will.
(Signature) …………………………….
                                              FORM X A
In the High Court of Malawi/
In the ………………………... Magistrate Court sitting at …………………………………… *
                                RENUNCIATION OF ADMINISTRATION
In the Estate of .…………………………………………………………….……….………….. deceased.
Whereas …………………………………, of ………………………………………….. deceased, died on
the ……………………………………….. day of ……………………………………….., 20……….,
intestate, a spinster,* leaving …………………………………………… widow, her lawful mother** and
the only person entitled to the estate of the said …………………………………………. deceased.
                                                 112
    Now I, …………………………………………., the said …………………………………, do hereby
  renounce all my right and title to letters of administration of the estate of the said deceased (and I further
  consent to the same being granted to ……………………………………………………, my lawful
  ……………………………………………..).
                                                                     (Signature) …………………………….
  Sworn by the said …………………………………………………………….……….. this
  ……………………………… day of ……………………………………. 20……, in the
  presence of ……………………………………………………………………… Signature
  of Witness: ………………………………………………………………….
  Address: ………………………………………………………………….
                      …………………………………………………………………..
  r. 12                                          FORM XI
  In the High Court of Malawi/
  In the ………………………... Magistrate Court sitting at …………………………………… *
SECOND SCHEDULE r. 28
                                                      FEES
                                                                                                            K
                                                      113
1.     On application for a grant of probate or letters of administration .. ..                 ..         ..       400
4.      (a) Photostat copy of a will relating to an estate other than a                   small estate under section
        78 – per sheet ..       ..        ..       ..       ..          ..   10
 (b) Photostat copy of a will relating to a small estate – per                          sheet of will supplied to a
court .. .. .. .. .. .. ..  20
5.      Typed copy of a will deposited under section 78 .. .. .. .. ..
       per 100 words or part thereof              ..       ..         ..      ..           ..             ..          ..        50
under s.76
ARRANGEMENT OF RULES
RULES
Citation
Interpretation
Hearing
                                                          114
   Form of administration grant and its issue
Disputes
                       “gross value” in relation to any estate means the value of the estate without
                             deduction for debts, encumbrances, funeral expenses or estate duty; and
 How                   3. – (1) An application under section 65 of the Act may be made by the
 application
 for grant is to       persons appointed by a will to administer the estate or by not less than two
 be made
                       nor more than four other persons.
(2) After recording a complaint the clerk shall inquire whether or not
the deceased left a will, whether or not the gross value of the estate does not
exceed the value of a small estate and where the deceased ordinarily resided
(3) If the applicants state that the deceased left no will and if the
clerk is satisfied-
he or she shall notify the District Commissioner of the district in which the
court is situate of the death and shall inquire whether the deposit of a will of
the deceased person is recorded and if the District Commissioner informs the
clerk that no such will is recorded, the clerk shall immediately prepare a
(4) In cases where the applicants state that the deceased left no will,
jurisdiction and in the area in which the deceased ordinarily resided prior to
Procedure in case 4. – (1)  If, on an application under section 65 of the Act, the applicants
of will           state thatthe deceased left a will, the clerk shall require the will to be
                 produced to him or her or information to be given regarding the office where
                 the will has been deposited under section 8 of the Act and if the applicants
                 are unable either to produce the will or to state where the will is deposited,
                 the clerk shall advise the applicants to apply to the court for a grant in
                 respect of a lost will or to proceed as though the will has been revoked and
                 the deceased had died intestate.
                                                116
       (2)    If the applicants, by evidence on oath, satisfy the clerk of the
death of the deceased and state that the will of the deceased is deposited for
safe custody with a person under section 8 of the Act, and if it appears to the
clerk that the court may have jurisdiction under section 64 of the Act, the
clerk shall write to that person informing them of the death and in the case of
a person other than the Registrar requesting them to forward the original will
claim to be the will of the deceased, the clerk shall forthwith make a copy
(4) In cases where subrule (2) or subrule (3) apply, the clerk shall
obtain from the applicants all information required for the purpose of
preparing a notice in Form II in the First Schedule and on receipt from the
person requested under subrule (2) of the original will of the deceased, the
clerk shall, unless it appears that some other court has been nominated in the
will, proceed in accordance with rule 5 (4) and if the person to whom a
request has been made under subrule (2) states that he or she has not and
cannot trace the original will, the clerk shall inform the applicants
                               117
                       (5)    If, on receipt of the original will, it appears that some other
court has been nominated, the clerk shall apply for the transfer of the
application to the nominated court in the same way as for the transfer of a
Notice to       5. – (1) For the purpose of preparing a notice under rule 3 or rule 4, the
members of
the immediate   clerk shall inquire of the applicants the names of the members of immediate
family
                family of the deceased and where they live, and the applicants shall
(2) When the clerk is satisfied that he or she has been fully
informed about the members of the immediate family of the deceased and
their addresses, he or she shall include the names and addresses of all
members of the immediate family in the notice and shall make sufficient
                will or certified copy thereof that there is a person named in the will as
                executor who is not among the applicants, the clerk shall cause such person
                to be included in the list of persons to be served with a notice.
(4) The clerk shall thereupon request the court to fix the date of
for hearing and shall cause the notices to be served on the persons therein
named.
a minor, the notice to him or her may be served on his or her guardian, if
Hearing 6. – (1) If, on the hearing, the applicants or any of them fail to appear, the
court may adjourn the hearing or, at the request of any two applicants or
administration of the estate, may proceed in the absence of any applicant and
(2) If, on the hearing, any person on whom a notice should have
been served fails to appear, the court may, if it is not satisfied that all such
notices have been served in due time, adjourn the hearing, but if its satisfied
that all such notices have been served in due time, the court shall proceed
with the hearing in the absence of any person duly served with a notice.
guardian is appointed.
issued, the grant shall not be issued until the fees prescribed in the Second
records of the court and if a copy of the will was annexed to the grant, a copy
Disputes         8. – (1) A dispute over which a court has jurisdiction under section 73 of
                 the Act, may be decided on the hearing of an application made under section
                 65 of the Act and if no application under section 65 of the Act has been
                 made or if such an application has been concluded, an application relating to
                 such a dispute shall be made to the court which made a grant under section
                 65 of the Act, or, if no such grant has been made by any court, the dispute
                 may be decided by the court and as lodged by the applicant.
                                                 120
       (2)    An application relating to a dispute referred to in subrule (1)
dispute and the court shall refuse to proceed with the hearing of the
application unless it is satisfied that all persons interested in the question are
before the court or, if not before the court, have been served in due time with
jurisdiction under section 73 of the Act may be made by any person having
failed to carry out his or her duties or to have acted improperly as guardian
has been duly served with a civil summons, and without any other person
(5) No order may be made against any person who has not been
(6) The court may, at any time during proceedings under section
73 of the Act, direct that any person be summoned to appear before the court
                                121
                     and may adjourn the hearing of the application to enable service to be
(3) On the hearing of the application, the court shall cause the
clerk to produce to the court a copy of the administration grant and a copy of
(a) the residence of the applicant at the time of the hearing and, if
(b) the nature of the property of the testator and its value for the
                                                   122
                      (c)   the provision, if any, made for the member by the will, and the
the member;
____________________________
FORM I
 by ………………………………………………….
 ………………………………………………….
 ………………………………………………….
    …………………………………………………. Applicants
                                              123
                                                  NOTICE
to ……………………………………………………
   …………………………………………………….
    ……………………………………………………. and
the persons whose names appear on the back hereof.
   Take notice that you are to come to the court house at …………………………………………… on
…………… day, the ………………………. day of ………………………………………, 20…….., at the
hour of ………………………………, to state whether you have any objection to the making of an
Administration Grant in respect of the estate of …………………………………………………., deceased,
to the applicants above-named.
3.    The applicants state that they wish to distribute the estate of the said deceased according to the Wills
and Inheritance Act.
4.    If you do not come to the court house on the day and at the time above-mentioned, an
Administration Grant may be made in your absence which will entitle the applicants so to distribute the
estate.
FORM II
by                       ………………………………………………….
………………………………………………….
   ………………………………………………….
   …………………………………………………. Applicants
                                                    124
                                                  NOTICE
to                                                   ……………………………………………………
…………………………………………………….
    ……………………………………………………. and the persons whose names appear on the back
hereof.
   Take notice that you are to come to the court house at …………………………………………… on
…………… day, the …………………… day of ………………………………………, 20…….., at the
hour of ……………………, to state whether or not you have any objection to the making of an
Administration Grant in respect of the estate of …………………………………………………..,
deceased, to the applicants above-named.
3. The applicants state that you are a ……………….. of the said ………………………….., deceased.
4. If you do not come to the court house on the day and at the time above-mentioned, an Administration
   Grant with the said will annexed may be made in your absence, and if such Administrator Grant is
   made, the estate will be distributed in accordance with the said will.
5. A copy of the said will may be inspected at the court house during business hours on any working day
   three weeks after the date of this notice or as soon thereafter as such copy is received.
FORM III
                                        ADMINISTRATION GRANT
This Grant certifies that-
                                                    125
      ………………………………………………….
      ………………………………………………….
     ………………………………………………….  and
     …………………………………………….
                                                                                …………………………………
                                                                                    Magistrate
SECOND SCHEDULE
The following fees shall be payable in addition to any fee payable on an application-
                                                                                                             K
1.       On the issue of an Administration Grant without copy will annexed          ..        ..        50
annexed –
and in addition, for the certified copy of the will, per page .. .. .. 10
___
(INSTITUTIONALMONEY) RULES
                                                            126
                                               Unders.76
ARRANGEMENT OF RULES
RULES
1. Citation
8. Minors
Reference by        2.      If, after receiving a report of a death under section 63 (2) (a) of the
District
Commissioner        Act and District verifying the amount of institutional money and causing the
fund that the institutional money is not disposed of by a valid will, he or she
shall make the reference required by section 63 (2) (d) to the court in the
area in which the deceased had his or her principal place of residence
                                                   127
                    immediately prior to his death and such reference shall be made by
A court to          3. – (1) Upon receiving a request under rule 2 the court shall cause
summon
certain witnesses   particulars thereof to be entered in the civil complaints book as a complaint
relative of the deceased person or such other person as the court considers,
(2) Where the person summoned under subrule (1) appears before
the court, such person shall be examined by the court to obtain the evidence referred
to in subrule (1).
Examination of      4. – (1) After completing the examination referred to in rule 3, the court
persons
interested          shall serve a summons in Form II in the First Schedule on all such persons
                    as appears to the court to be interested in the institutional money in question.
                    court at the same time which shall be not less than thirty days and not more
                                                   128
than sixty days from the date of service of the summons and at the time so
notified the court shall examine such of the persons so summoned as appear
before the court and such examination shall take place in the presence of all
the other persons so summoned who have appeared before the court.
answer upon oath such questions as the court may put to them relating to the
affairs of the deceased and may permit any person so examined to be cross-
interested under a will of the deceased may appear before the court at the
appropriate or she does so, shall be treated as though he had time, and if he
or she has been summoned and the provisions of subrules (2) and (3) shall
(5) After hearing such evidence and making any further enquiries
which it deems necessary for its proper decision, the court shall decide -
(a) whether any claims made by creditors are valid and if so what
(6) If during the inquiry under this rule it appears that any person
genuinely claims that the deceased left a will, the court shall advise that
adjourn the inquiry pending the result of any such application or if the will is
then produced to the court may proceed as though an application had been
issued under rule 4 shall be deemed to be written notices under section 65 for
(8) If, at the conclusion of proceedings under subrule (7), the court
decides that the document produced to it is not a valid will of the deceased
person, it shall continue and conclude the inquiry under subrule (5) and if the
court considers that the deceased person left a valid will, it may issue a grant
                                  130
                           (9)       If during the course of the inquiry it appears to the court that
the estate of the deceased person exceeds the value of a small estate in gross
value the court shall report the case to the High Court and to the Secretary to
the Commissioners for Estate Duties under section 75 (3) and await the
Announcement       5. – (1) The decision of the court shall be announced in open court and if        of
decision
and appeals it is not announced immediately after the inquiry referred to in rule 4, it shall
after announcing its decision, the court shall inform the persons aggrieved
question who is aggrieved by a decision of the court under these Rules may appeal
to the superior court than the one that made the decision.
                    6. A court which has announced its decision under these Rules shall
Court to certify
decision            immediately thereafter complete in accordance with its decision three copies
the original and one copy thereof to the District Commissioner or employer
                                                     131
                             Provided that if the court has decided that the deceased left a valid
Further duties of   7. – (1) On receipt of a certificate under rule 6, the District Commissioner
District
Commissioner        or employer or insurer or administrator of a provident fund shall complete
and other
persons             a request for cheques in Part B of the Form I and shall forward the request
in the First Schedule to the holder of or person liable to pay the institutional
money.
                     (2) When the period during which an appeal from the decision of the court
                    has expired, or, if any appeal has been lodged, such appeal has been
                    thoroughly disposed of, the District Commissioner or employer or insurer or
                    administrator of a provident fund shall distribute the institutional money in
                    question in accordance with a certificate of the court as amended by any
                    decision given on appeal.
Minors
                    8.   Where any person who may be entitled to any share in any money
appears to the court to be a minor the court may waive his or her attendance
in person and may appoint such responsible person to represent him or her
                                                   132
Fees            9. The fees set out in the Second Schedule shall be a first charge on any
                institutional money adjudicated upon under these Rules and shall be paid
such money.
FIRST SCHEDULE
PART A
After enquiry it appears to me that the above-mentioned institutional money was not disposed of by Will.
So far as they are known to me the other facts of the case are†
 I request you to CERTIFY to me in Part C of this Form who is entitled to the institutional money and what
portion of it is payable to each.
                     Signed ……………………………………………………..
                             District Commissioner/Insurer/Administrator of a
                             Provident Fund/Employer
Date: ……………………………………………       ………………………………………. District
NOTES: * If money is in an account quote account number as well as name of the holder: For example
         “Stanbic Bank Account Number 0140001907300, Capital City Branch”.
†If there is insufficient room on this Form for all the names a separate list should be attached which should
contain sufficient information to identify it with the original Form and should be signed by the District
Commissioner or employer or the insurer or the administrator of a provident fund.
                                               PART B
                                         REQUEST FOR PAYMENT
   In accordance with section 63 (3) (g) of the Deceased Estates (Wills, Inheritance and Protection) Act, I
hereby request you to send to me a separate cheque payable to each of the adult persons shown in the
certificate at Part C for the amount shown to be payable plus a proportionate share, as nearly as is
practicable, of any interest which may have accrued.
  In the case of any person who is shown to be a minor the cheque is to be made payable to the Government
of Malawi.
  In return herewith with the relevant passbook or other evidence that the money is payable as under:- *(a)
Passbook No. ……………….
  *(b) ………………………………..
        ………………………………..
                                          Signed: ………………………………………………….
                                                  District Commissioner/Insurer/Administrator of            a
                                                  Provident Fund/Employer
                                                    134
Date Stamp: ……………………………………..                             ………………………………………….District
NOTES: (1) *Enter description of the passbook or other documents to be sent and despatch the completed
              from with covering letter drawing attention to Part B.
(2)   Registered post should be used where passbook or other valuable documents are enclosed.
(3)   Before sending this Form check that the totals of the amounts shown in Part C for the shares under
      Items A, B, C and D add up to the total amount of institutional money available.
(4)   If there are any queries on the certified distribution District Commissioners or employer or insurer or
      administrator off a Provident Fund should refer the matter to the appropriate courts with details.
                                              PART C
                                    CERTIFICATE OF ENTITLEMENT
To: The District Commissioner or employer or insurer or the Adminstrator of a Provident Fund*,
Probate Cause No. ……………………………… 20…….. ………………………….. District Certificate
issued by the …………………………………………………. Magistrate Court.
 This is to certify that the Court has investigated the question of who is entitled to the money referred to in
Part “A” of this Form and on the ………………………………………… day of
…………………………., 20…….. decided as follows:
B. Creditors as follows-
       (I) ……………………… of ……………………… K …………………. K ………………..
       (II) ……………………… of ……………………… K ………………….
       (III) ……………………… of ……………………… K ………………….
                                                                   Relationship
            Name                          Address                  and Age†                  Amount
                                                       135
(III) ………………………               ……………………                   ……………………….                   K…………………
(IV) ………………………                ……………………                   ……………………….                   K…………………
(V) ………………………                 ……………………                   ……………………….                   K…………………
                                                            Relationship
           Name                          Address                and Age†                 Amount
                                                            Relationship
           Name                          Address                and Age†                 Amount
                                                    136
                                            REPUBLIC OF MALAWI                                      FORM II
                        DECEASED ESTATES (WILLS, INHERITANCE AND PROTECTION) ACT
                                  (INSTITUTIONAL MONEY) RULES
CIVIL SUMMONS
 To:    ……………………………………
        ……………………………………
          (a)    whether you claim to be interested in any part of the institutional money or other property
                 of the above-named deceased;
SEAL OF COURT
                                                                           …………………………………
                                                                            Registrar/Magistrate
SECOND SCHEDULE
For adjudicating entitlement to institutional money .. ..     K10 for each K1,000 of the institutional money
in question:
Provided that-
_________________________
                                                      137
                      ESTATE DUTY (AMENDMENT) BILL, 20…
ARRANGEMENT OF SECTIONS
SECTION
1. Short title.
                                         A BILL
                                         entitled
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         An Act to amend the Estate Duty Act
Short 1. This Act may be cited as the Estate Duty (Amendment) Act, 20… title
 Replacement    2. The Estate Duty Act is amended by deleting the Schedule and      of
 Schedule
to Cap. 43:02     replacing it as follows –
“SCHEDULE s.4
The rates per centum of estate duty shall be according to the following scale –
Commission in its Report on the review of the Wills and Inheritance Act (Cap. 10:02)
which identified the low level of principal values of deceased estates prescribed by the
Schedule as working against the interests of beneficiaries which results in payment of high
Attorney General
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