131. Qualification of restrictions.

131.     Qualification of restrictions.

Where accumulations of surplus income1 are made during a minority2 under any statutory power or under the general law, the period for which those accumulations are made is not to be taken into account in determining the periods for which accumulations are permitted to be made under the general statutory restrictions3 on accumulation4. Accordingly, an express trust for accumulation for any other permitted period is not deemed to have been invalidated or become invalid by reason of accumulations also having been made during such minority5.