Trustee Ordinance

(1)
For the purposes of this Part, a trustee acts in a professional capacity
if—
(a)
the trustee acts in the course of a profession or business that consists of, or includes, the provision of services in connection
with—
(i)
the management or administration of trusts generally or a particular kind of trust; or
(ii)
any particular aspect of the management or administration of trusts generally or a particular kind of trust; and
(b)
the services that the trustee provides to, or on behalf of, the trusts fall within the description of paragraph (a).
(2)
For the purposes of this Part, a person acts as a lay trustee if the
person—
(a)
is not a trust corporation; and
(b)
does not act in a professional capacity.