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Trusts (Capital and Income) Bill (HC Bill 81)

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EXPLANATORY NOTES

Explanatory notes to the Bill, prepared by the Ministry of Justice, are published
separately as Bill 81—EN.

EUROPEAN CONVENTION ON HUMAN RIGHTS

Secretary Chris Grayling has made the following statement under section 19(1)(a) of
the Human Rights Act 1998:

In my view the provisions of the Trusts (Capital and Income) Bill [HL] are compatible
with the Convention rights.

Contents

  1. 1. Disapplication of apportionment etc. rules

  2. 2. Classification of certain corporate distributions as capital

  3. 3. Power to compensate income beneficiary

  4. 4. Total return investment by charities

  5. 5. Crown application, extent and commencement

  6. 6. Short title

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