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HMRC internal manual

Capital Gains Manual

Trustees: appointment of trustees: Scotland

The rules for Scotland are different from those for England and Wales. The main ways in which trustees are appointed are these:

  1. under an express power in the deed,

  2. the truster (settlor) of a private trust has an implied power during his lifetime to appoint replacement trustees for original ones who have died,

  3. unless the contrary is expressed, there is an implied power for the trustees (or a quorum) to assume (appoint) new trustees. (Section 3 Trusts (Scotland) Act 1921),

  4. by order of the Court, see CG33353(c) below.