Section 55P(9)

Assets held by a person as trustee (“T”) are to be taken to be held by T in accordance with any requirement mentioned in subsection (4)(b) only if— A has given T written notice that those assets are to be held by T in accordance with the requirement, or they are assets into which assets to which paragraph (a) applies have been transposed by T on the instructions of A.

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Source: legislation.gov.uk · retrieved 2026-09-04