(1) A trustee may, for the purpose of giving effect to the trust or any of the
provisions of the instrument, if any, creating the trust or of any statute,
from time to time, by duly qualified agents, ascertain and fix the value of
any trust property in such manner as the trustee thinks proper.
(2) Any
valuation so made in good faith shall be binding upon all persons interested
under the trust.
(3) This section applies only if and as far as a contrary
intention is not expressed in the instrument, if any, creating the trust, and
shall have effect subject to the terms of that instrument and to the
provisions therein contained.
(4) This section applies to trusts created
either before or after the commencement of this Act.
