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Companies Act 2006

Changes over time for: Cross Heading: Trusts

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TrustsU.K.

6(1)Where an interest in shares is comprised in property held on trust, every beneficiary of the trust is taken to have an interest in shares, subject as follows.U.K.

(2)So long as a person is entitled to receive, during the lifetime of himself or another, income from trust property comprising shares, an interest in the shares in reversion or remainder or (as regards Scotland) in fee shall be disregarded.

(3)A person is treated as not interested in shares if and so long as he holds them—

(a)under the law in force in any part of the United Kingdom, as a bare trustee or as a custodian trustee, or

(b)under the law in force in Scotland, as a simple trustee.

(4)There shall be disregarded any interest of a person subsisting by virtue of—

(a)an authorised unit trust scheme (within the meaning of section 237 of the Financial Services and Markets Act 2000 (c. 8));

(b)a scheme made under section 22 or 22A of the Charities Act 1960 (c. 58), section 25 of the Charities Act (Northern Ireland) 1964 (c. 33 (N.I.)) [F1, section 24 or 25 of the Charities Act 1993 or section 96 or 100 of the Charities Act 2011,] section 11 of the Trustee Investments Act 1961 (c. 62) or section 42 of the Administration of Justice Act 1982 (c. 53); or

(c)the scheme set out in the Schedule to the Church Funds Investment Measure 1958 (1958 No. 1).

(5)There shall be disregarded any interest—

(a)of the Church of Scotland General Trustees or of the Church of Scotland Trust in shares held by them;

(b)of any other person in shares held by those Trustees or that Trust otherwise than as simple trustees.

“The Church of Scotland General Trustees” are the body incorporated by the order confirmed by the Church of Scotland (General Trustees) Order Confirmation Act 1921 (1921 c. xxv), and “the Church of Scotland Trust” is the body incorporated by the order confirmed by the Church of Scotland Trust Order Confirmation Act 1932 (1932 c. xxi).

Textual Amendments

F1Words in Sch. 1 para. 6(4)(b) substituted (14.3.2012) by Charities Act 2011 (c. 25), ss. 354, 355, Sch. 7 para. 116 (with s. 20(2), Sch. 8)

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