"administration period" has the meaning assigned to it by section 800(1);
"charges on residue", in relation to the estate of a deceased person, means the following liabilities properly payable out of the estate and interest payable in respect of those liabilities - (i) funeral, testamentary, and administration expenses and debts, (ii) general legacies, demonstrative legacies and annuities, and (iii) any other liabilities of the deceased person's personal representatives as such, but, in the case of any such liabilities which, as between persons interested under a specific disposition or in a legacy referred to in paragraph (ii) or in an annuity and persons interested in the residue of the estate, fall exclusively or primarily on the property that is the subject of the specific disposition or on the legacy or annuity, includes only such part (if any) of those liabilities as fall ultimately on the residue;
"foreign estate", as regards any year of
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