| Commentary

172 Animals

| Commentary

172 Animals

Gifts for the benefit of particular animals or, it seems, certain activities involving animals, are treated anomalously in that, whilst there can be no enforceable trust for such a purpose, the law recognises that the trust which arises is not void1. Not being charitable, such a trust is subject to the rule against perpetual duration and will become void after 21 years or any lesser period specified in the will2. The tax relief available to charitable gifts does not apply.

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