Sections 12 and 13 contain provisions relating to the right of a beneficiary to occupy trust property. The former section provides the rights to occupy while the latter places restrictions upon it.

In order for a beneficiary to be entitled to occupy land --

• the land must be available and suitable for his occupation; and
• he must be beneficially entitled to an interest in possession in the land he wishes to occupy; and either
  • the purposes of the trust include making the land available for his occupation (or for the occupation of a class of which he is a member); or
  • the land is held by the trustees so as to be available for the occupation of him or members of that class.

For "interest in possession" see Pearson v IRC [1981] AC 753 which is referred to above.

It would seem that, unlike the provisions as to consultation in Section 11, it is not possible to exclude the provisions of this section otherwise by ensuring that the beneficiary does not have an interest in possession. This might, of course, have inheritance tax or capital gains tax connotations.