31(1)If any child of a person who dies wholly intestate has been advanced by the intestate by portion, the portion shall be reckoned, for the purpose of this section only, as part of the estate of the intestate distributable according to law; and, if the advancement is equal to or greater than the share of the estate that the child would be entitled to receive as above reckoned, the child and his descendants shall be excluded from any share in the estate; but if the advancement is not equal to such share, the child and his descendants shall be entitled to receive so much only of the estate of the intestate as is sufficient to make all the shares of the children in the estate and advancement equal as nearly as can be estimated.