Formation of common fund
10.—(1)  Subject as hereinafter provided all capital moneys available for investment which come into the hands of the Public Trustee shall form one common fund and may from time to time be invested in any investments permitted by law for the investment of trust funds.
(2)  Any investments of capital moneys belonging to any estate in the hands of the Public Trustee may, subject as hereinafter provided, be taken over and included in the investment account of the common fund.
(3)  All investments taken over under subsection (2) shall be taken over at the market rate ruling at the date of the taking over less any interest accrued at that date and no such investment shall be taken over unless it is an investment permitted by law for the investment of trust funds and in the opinion of the Board is and is likely to continue to be readily realizable. For the purpose of this section interest shall be deemed to accrue from day to day and shall be apportionable in respect of time accordingly.
(4)  Any investment made on account of the common fund or included in its investment account shall not be made or held on account of or belong to any particular estate.