Schedule 3A, paragraph 1A

A trust which ceases to be an excluded trust under paragraph 1 of this Schedule where— the trust had been an excluded trust by virtue of section 34 of the Trustee Act 1925; the sole reason for paragraph 1 ceasing to apply is the death of one of the trustees; and less than two years has passed since that person’s death.

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