Malaysia legislation

Section 22

of *LABUAN OFFSHORES TRUSTS ACT 1996

Section 22

(a)

identifiable by name; or

(b)

ascertainable by reference to a class or to a relationship to some person, whether or not living at the time which under the terms of the offshore trust is the time by reference to which members of a class are to be determined.

(2)

Where there are no beneficiaries identifiable or ascertainable in accordance with subsection (1), the trust shall not be valid unless the purpose is a charitable purpose.

(3)

A settlor or a trustee of a Labuan trust may also be a beneficiary of the trust, but if he is the sole trustee, he shall not also be a beneficiary thereunder.

(4)

The terms of a Labuan trust may include—

(a)

the addition of a person as a beneficiary;

(b)

the exclusion of a beneficiary from a benefit;

34 Laws of Malaysia ACT 554

(c)

the imposition on a beneficiary of an obligation as a condition for a benefit; or

(d)

he power to declare that any person shall cease to be a beneficiary.

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