20. When unborn person acquires vested interest on transfer for his benefit .—Where, on a transfer of property, an interest therein is created for the benefit of a person not then living, he acquires upon his birth, unless a contrary intention appear from the terms of the transfer, a vested interest, although he may not be entitled to the enjoyment thereof immediately on his bi rth.
Section 20 TPA — When unborn person acquires vested interest on transfer for his benefit
For research. Check the official gazette and later amendments before citing a section.