This section has no associated Explanatory Notes
3 SThe beneficiary is to be treated for the purpose of this Act as having a beneficial interest in the trust property despite the fact that no such interest is recognised by the law of Scotland or of the country or territory outwith the United Kingdom.
Commencement Information
I1 Sch. 18 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2