Perpetuities: miscellaneous

6Start of perpetuity period

(1)

The perpetuity period starts when the instrument referred to in section 1(2) to (6) takes effect; but this is subject to subsections (2) and (3).

(2)

If section 1(2), (3) or (4) applies and the instrument is made in the exercise of a special power of appointment the perpetuity period starts when the instrument creating the power takes effect; but this is subject to subsection (3).

(3)

If section 1(2), (3) or (4) applies and—

(a)

the instrument nominates benefits under a relevant pension scheme, or

(b)

the instrument is made in the exercise of a power of advancement arising under a relevant pension scheme,

the perpetuity period starts when the member concerned became a member of the scheme.

(4)

The member concerned is the member in respect of whose interest in the scheme the instrument is made.