Section 6(2)

In paragraph (1)(e), “control” means a power (whether exercisable alone, jointly with another person or with the consent of another person) under the trust instrument or by law to— dispose of, advance, lend, invest, pay or apply trust property; vary or terminate the trust; add or remove a person as a beneficiary or to or from a class of beneficiaries; appoint or remove trustees or give another individual control over the trust; direct, withhold consent to or veto the exercise of a power mentioned in sub-paragraphs (a) to (d).

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