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单词 Rule against perpetual trusts
释义 針對永久信託的規則
A rule of trust law that if a settlor gives property absolutely, any proviso or condition prohibiting the donee from alienating it or otherwise restraining the donee from exercising the ordinary incidents of ownership is void: Income Tax Special Purposes Comrs v Pemsel [1891] AC 531 (HL). The rule against perpetual trusts has not been affected by the Perpetuities and Accumulations Ordinance (Cap 257): Perpetuities and Accumulations Ordinance (Cap 257) s 3(1). Charitable trusts are not subject to this rule even if they are perpetual trusts: Ip Cheung-kwok v Ip Siu-bun [1988] HKC 437, 2 HKLR 247. As a result, when property is applied for charitable purposes, it is virtually inalienable and the property remains impressed with the charitable trusts: Smith v Kerr [1902] 1 Ch 774. Also known as ‘rule against inalienability’: Re Wightwick’s Will Trusts, Official Trustees of Charitable Funds v Fielding-Ould [1950] Ch 260, 1 All ER 689. See also Charitable purpose; Charitable trust; Trust.
信託法的規則,如財產授予人絕對地授予財物,則任何禁止受贈人讓與財物或以其他方法限制受贈人行使擁有權的一般附帶事項的但書或條件無效:Income Tax Special Purposes Comrs v Pemsel [1891] AC 531 (上議院)。針對永久信託的規則不受《財產恆繼及收益累積條例》(第 257)的影響:《財產恆繼及收益累積條例》(第 257章)第3(1)條。即使慈善信託是永久信託,也不受制於此規則:Ip Cheung-kwok v Ip Siu-bun [1988] HKC 437, [1988] 2 HKLR 247。結果,當財物運用作慈善用途時,有關的財物實質上不可讓與,而財物仍是慈善信託:Smith v Kerr [1902] 1 Ch 774。另稱 「針對不可讓與的規則」: Re Wightwick’s Will Trusts, Official Trustees of Charitable Funds v Fielding-Ould [1950] Ch 260, 1 All ER 689。另見 Charitable purpose; Charitable trust; Trust。
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更新时间:2024/12/26 0:48:43