Deed of Variation to make a gift to a private limited company

I cannot think of any reason why it cannot be made but have never come across it.
The simple question is can a Deed of Variation be executed to vary a gift to an individual so it passes to a private limited company instead?

Ian Partington
Horwood and James

There is no reason why a DoV in favour of a limited company cannot be executed.

Malcolm Finney