Meaning of “absolutely entitled”
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20The references in paragraph 19 to a person being absolutely entitled to property as against the trustee are references to a case where the person has the exclusive right, subject only to satisfying any outstanding charge, lien or other right of the trustee—
(a)to resort to the property for payment of duty, taxes, costs or other outgoings, or
(b)to direct how the property is to be dealt with.