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Inheritance and Trustees’ Powers Act 2014

Trustees’ powers

10.The intestacy rules require the creation of statutory trusts where beneficiaries are under 18 or property is to be shared between beneficiaries. The trustees of assets held under these trusts are usually (but not always) the personal representatives responsible for administering the estate.

11.The general law gives certain powers to trustees and imposes on them certain obligations. The Law Commission’s project considered the powers and obligations under sections 31 and 32 of the Trustee Act 1925, which give trustees powers to distribute capital or income from the trust fund to a beneficiary who is under the age of 18, subject to certain restrictions.

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