Charities Act 2011 (c. 25)

Part 14 E+W Special trusts

287 Meaning of “special trust” E+W

(1) In this Act, “special trust” means property which—

(a) is held and administered by or on behalf of a charity for any special purposes of the charity, and

(b) is so held and administered on separate trusts relating only to that property.

(2) But a special trust does not, by itself, constitute a charity for the purposes of Part 8 (charity accounts, reports and returns).