asked the Secretary of State for Scotland whether he is aware that trustees' accounts of charge and discharge, statements of intromissions and other documents prepared by or for trustees in Scotland are more elaborate than those required to be kept by or for trustees in England and Wales; and whether he will take steps to simplify and cheapen the Scottish system of keeping trustees' accounts.

I am not aware of any general dissatisfaction with the present arrangements.

Is the Minister aware that, although the Scottish legal system has many advantages over the English legal system, the English system makes it easier and much cheaper for trusts to be administered? I speak with experience as a trustee on each side of the border.

Yes, I accept that matters such as the accounts and the affairs of trustees are made much more elaborate under the Scottish legal system. However, we are not aware of any particular difficulties. If the right hon. and learned Gentleman has any particular case in mind and if he cares to write to me, I shall consider the matter and help him all I can.