s 33 Powers of appointment
33.—(1) For the purposes of section 32, a power of appointment shall be treated as a special power unless —(a) in the instrument creating the power it is expressed to be exercisable by one person only; and (b) it could, at all times during its currency when that person is of full age and capacity, be exercised by him so as immediately to transfer to himself the whole of the interest governed by the power without the consent of any other person or compliance with any other condition, not being a formal condition relating only to the mode of exercise of the power.[45/2004] (2) For the purpose of determining whether a disposition made under a power of appointment exercisable by will only is void for remoteness, the power shall be treated as a general power where it would have fallen to be so treated if exercisable by deed.[45/2004]