The published advice (
IHTM35081) is that variations covering
a number of items should be made in one instrument. However, as
explained at
IHTM35011, the focus in IHTA84/S142 (1)
is on the redirection of items of
property in the estate. Accordingly, in any
particular estate, there can be as many instruments of variation as
there are items of property.
In particular, there appears to be nothing to stop a series
of instruments each selecting an item of property subject to the
same residuary gift and redistributing it. The only prohibition is
on purporting to
redirect the same item, or part of it, more than
once. (
IHTM35082)
