# Civil Jurisdiction and Judgments Act 1982, Section 45: Domicile of trusts.

Extent: E+W+S+N.I.

(1) The following provisions of this section determine, for the purposes of ... this Act, where a trust is domiciled.
(2) 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.
(3) 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.

---
Source: https://www.legislation.gov.uk/ukpga/1982/27/section/45 (the official version)
Page: https://openlegislation.uk/civil-jurisdiction-and-judgments-act-1982/section-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.