Section 45 Domicile of trusts.C1
United Kingdom
The following provisions of this section determine, for the purposes of F1... this Act, where a trust is domiciled.
A trust is domiciled in the United Kingdom if and only if it is by virtue of subsection (3) domiciled in a part of the United Kingdom.
A trust is domiciled in a part of the United Kingdom if and only if the system of law of that part is the system of law with which the trust has its closest and most real connection.
Annotations
Textual amendments
- F1
Words in s. 45(1) omitted (31.12.2020) by virtue of The Civil Jurisdiction and Judgments (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/479), regs. 1(1), 47 (with regs. 92-95) (as amended by S.I. 2020/1493, regs. 1(1), 5(2)-(5)); 2020 c. 1, Sch. 5 para. 1(1)
Modifications
- C1
S. 45 applied by 1998 c. 41, s. 59(1B) (as inserted (1.10.2015) by Consumer Rights Act 2015 (c. 15), s. 100(5), Sch. 8 para. 15(4); S.I. 2015/1630, art. 3(j))
- C2
S. 45(2)(3) applied (1.8.2016) by Third Parties (Rights against Insurers) Act 2010 (c. 10), ss. 13(1)(2), 21(2); S.I. 2016/550, art. 2