5EAssociated entities: trusts

5E  Associated entities: trusts   For the purposes of this Act, a trust is associated with a person if, and only if, the person:  (a) is the settlor, or one of the settlors, of the trust;  (b) has power under the terms of the trust to appoint or remove a trustee of the trust or to vary, or cause to be varied, any of the terms of the trust;  (c) is a trustee of the trust;  (d) is able to control, or to influence materially, the activities of the trustee of the trust;  (e) if a trustee of the trust is a company—is a company officer of the company or otherwise is concerned, or takes part, in the company’s management;  (f) is capable of benefiting under the trust;  (g) is a creditor of the trustee of the trust;  (h) is employed, or is engaged under a contract for services, by the trustee of the trust;  (j) acts as agent for the trustee of the trust in any transaction or dealing; or  (k) gives professional advice to the trustee of the trust.