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Trustee Act 2000

Section 27: Existing trusts

93.Section 27 provides that Part IV applies irrespective of the date of creation of the trust.  This will bring the benefit of the new powers to the greatest possible number of trustees and beneficiaries.  Part IV, like Parts II and III, does not apply to authorised unit trusts or schemes under sections 24 and 25 of the Charities Act 1993 (sections 37 – 38).  However, Part IV does apply with modifications to occupational pension trusts (see section 36(4) – (8)).

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