Hi Simon,
This is always a good question - my understanding is if the law is drafted as ‘individual’ it does not include corporations, if its drafted as ‘persons’ then it does.
The Trustee Act was recently changed from individual to persons - Section © https://www.legislation.gov.uk/ukpga/Geo5/15-16/19/section/37#section-37-1-c
Richard
PFEP