{
  "url": "https://openlegislation.uk/trusts-and-succession-scotland-act-2024-commencement-no-2-and-saving-and-transitory-provision-regulations-2026/note",
  "json_url": "https://openlegislation.uk/trusts-and-succession-scotland-act-2024-commencement-no-2-and-saving-and-transitory-provision-regulations-2026/note.json",
  "legislation": "ssi/2026/323",
  "legislation_title": "The Trusts and Succession (Scotland) Act 2024 (Commencement No. 2 and Saving and Transitory Provision) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/trusts-and-succession-scotland-act-2024-commencement-no-2-and-saving-and-transitory-provision-regulations-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations bring certain provisions of the Trusts and Succession (Scotland) Act 2024 (“the Act”) into force on 14 December 2026.\nRegulation 2 appoints 14 December 2026 as the day on which the provisions specified in the table in the schedule come into force. Where a provision of the Act has already been commenced for certain purposes by regulations, those provisions are brought into force for all remaining purposes (though see below on private purpose trusts).\nPart 1 of the Act is not yet brought into force for the purposes of the provisions regarding “private purpose trusts” in Chapter 6 of Part 1 (sections 46 to 52) and, subject to regulation 3(2), references to such trusts are not brought into force by these Regulations. Regulation 3(2) allows the courts to continue to apply any applicable existing Scots law of trusts to any trusts which meet the definition of a private purpose trust provided for by section 46(1) of the Act, until such time as that provision is commenced in full. The provision does not change the law on whether an arrangement can be considered a trust at common law. Regulation 3(3) temporarily omits a reference to “supervisors” (a term used in Chapter 6 which is not yet in force). This in line with other references to supervisors, which are not commenced by these Regulations.\nThe Bill for the Act received Royal Assent on 30 January 2024. By virtue of section 88(1), that section, together with sections 86 and 89, came into force on 31 January 2024. By virtue of section 88(2), sections 76 and 77 came into force on 30 April 2024.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/323/note",
    "retrieved_at": "2026-11-07T03:33:35.909124+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}