ihta84/sch4/para7.- Part I Treasury Directions: Enforcement of trusts

[1982 s.93(8).]

7. Where a direction under paragraph 1 above has effect in respect of property, the trusts on which the property is held shall be enforceable at the suit of the Treasury ¹ and the Treasury ¹ shall, as respects the appointment, removal and retirement of trustees, have the rights and powers of a beneficiary.

1 By 1985 s.95, the functions of the Treasury were transferred to the Commissioners of Inland Revenue ("the Board").