Interpretation in this Part

(1) In this Part, unless the context otherwise requires, “annual income” means, in relation to a testator’s net estate, the income that the net estate might be expected at the date of the order, when realised, to yield in a year; 17 “court” means the Supreme Court; “estate duties” means estate duty and every other duty leviable or payable on death; “net estate” means all the property of which a testator had power to dispose by his will, otherwise than by virtue of a special power of appointment, less the amount of his funeral, testamentary and administration expenses, debts and liabilities and estate duty payable out of his estate on his death; “son” and “daughter” respectively, includes a male or female child adopted by the testator by virtue of an order made under the Families and Children Act, Cap. 173, and also a son or daughter of the testator en ventre sa mere at the date of the testator’s death; “will” includes codicil. (2) References in this Part to any enactment or any provision of any enactment shall, unless the context otherwise requires, be construed as references to that enactment or provision as amended by any subsequent enactment including