Commentary on Sections Overview Part 9: Trustees Paragraph 80: Other duties of trustees in relation to tax liabilities
3184.This paragraph provides that the trust instrument must set out other duties of trustees in relation to tax liabilities.
3185.The paragraph derives from paragraph 75 of Schedule 8 (in sub-paragraphs (1) to (3)) and paragraph 90 of Schedule 8 (in sub-paragraph (4)).
3186.The material in this paragraph has now been arranged rather differently and in particular the two duties placed on the trustees by the trust instrument have now been separated to become sub-paragraphs (1) and (3).
3187.Sub-paragraphs (4) and (5) deal with administrative matters and derive from provisions in paragraphs 90, 92 and 93 of Schedule 8.