Section 33 Application.

Subject to subsection (2), sections 28, 29, 31 and 32 apply in relation to services provided to or on behalf of, or (as the case may be) expenses incurred on or after their commencement on behalf of, trusts whenever created.

Nothing in section 28 or 29 is to be treated as affecting the operation of—

in relation to any death occurring before the commencement of section 28 or (as the case may be) section 29.