3 Interpretation of Part I

3  Interpretation of Part I

(1)     In this Part of this Act “real estate” includes—

(i)     Chattels real, and land in possession, remainder, or reversion, and every interest in or over land to which a deceased person was entitled at the time of his death; and

(ii)     Real estate held on trust (including settled land) or by way of mortgage or security, but not . . . money

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