Q1 If a Will written in 2017 ( for a person now deceased) replicates the old s89 (b) so as to allow possibly half the fund to pass to someone who is not disabled ( and therefore more than the annual permissible limits introduced 2013) is it a completely failed disabled person’s trust and taxed as a relevant property trust or can you wait and see how much is given to a non disabled person? You can assume it was a first Will and not replicating a Will written before the 2013 changes. Q2 - does anyone know where you can find the transitional provisions set out.