A testator shall be deemed to have been entitled at his death to any interest in real estate passing under any gift contained in his will which operates as an appointment under a general power to appoint by will or operates under the testamentary power conferred by statute to dispose of an entailed interest.
An entailed interest of a deceased person shall (unless disposed of under the testamentary power conferred by statute) be deemed an interest ceasing on his death, but any further or other interest of the deceased in the same property in remainder or reversion which is capable of being disposed of by his will shall not be deemed to be an interest so ceasing.
The interest of a deceased person under a joint tenancy where another tenant survives the deceased is an interest ceasing on his death.
On the death of a corporation sole his interest in the corporation’s real and personal estate shall be deemed to be an interest ceasing on his death and shall devolve to his successor.