# Finance Act 1989, Paragraph 17


For the purposes of this Schedule a trust is established when the deed under which it is established is executed.

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Source: https://www.legislation.gov.uk/ukpga/1989/26/schedule/5/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-1989/schedule-5/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.