International Trusts Order, 2000 · s 86

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s 86

ill Section 378 of the Penal Code (Chapter 22) does not apply in relation to special trusts.

(2)

For the purposes of the Penal Code, property held upon a special trust shall be regarded, as against the trustee of the property or of any power in relation to the trust, and against any enforcer of the trust, as belonging to others (except to the extent of the beneficial interest, if any, of the trustee or enforcer under the terms of the trust), and an intention on the part of any such trustee or enforcer to defeat the trust shall be regarded accordingly as an intention to deprive others of their property.