Section 73B(3), to which this amendment relates, mentions the Trustee Act 2000, obliging charity trustees to adhere to the duty of care set out in that Act, when making a decision on whether it will be in the best interests of the charity to remunerate a trustee.

The Trustee Act 2000 applies to all trusts in England and Wales, including charitable trusts and their trustees. It does not, however, apply to companies and their directors, so does not apply to trustees of incorporated charities.

The duty of care in Section 1(1) of the Trustee Act 2000 obliges trustees to “exercise such care and skill as is reasonable in the circumstances, having regard in particular (a) to any special knowledge or experience that he has or holds himself out as having, and (b) if he acts as trustee in the course of a business or profession, to any special knowledge or experience that it is reasonable to expect of a person

There can be little doubt that the draftsman of Section 73B(3) intended this duty of care to apply to all charity trustees, regardless of how the charity concerned is constituted – not just to the trustees of unincorporated charities. Adding the words suggested by this amendment will obviate any uncertainty on this point.