Transfer of property for the benefit of an unborn person made directly is

An unborn person cannot take as the direct living transferee contemplated by section 5. An inter vivos provision for that person’s benefit must operate through the legally recognised arrangement, including a prior interest and the whole remaining interest under section 13; section 20 then deals with vesting on birth. Thus a direct transfer to the unborn person is invalid, while a properly structured transfer for that person’s benefit may be valid.