162 Interpretation: exempt trust donations

162  Interpretation: exempt trust donations

(1)     For the purposes of this Act[—]

[(a)]     “exempt trust donation” means a donation to which subsection (2) or (3) applies, other than one falling within subsection (5);

[(b)     . . .].

(2)     This subsection applies to any donation received from a trustee of any property in accordance with the terms of a trust—

(a)     which was created before 27th July 1999,

(b)     to which no property has been transferred on or after that date, and

(c)     whose terms have not been varied on or after that date,

provided that, at or before the time of

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