The second edition of the STEP Standard Provisions (England and Wales) has enjoyed a substantial restructuring. These new Standard Provisions are divided into core Standard Provisions and Special Provisions which are incorporated in a supplement. A complete copy is available online at: www.step.org/provisions.

Introducing this second edition in the STEP Journal of February 2012, the authors, James Kessler QC and Toby Harris, point out that the most important Standard Provisions are Clause 1 by which the Standard Provisions are expressly incorporated in a will and Clause 10 on Trustee Remuneration and Clause 12 on The Liability of Trustees. These Special Provisions are more technical or which can confer wider powers on the trustees than in other standard provisions. Examples are given of executors or trustees of small estates, few of which will want power to borrow money and therefore the borrowing powers of trustees are treated as a Special Provision. It is recommended by the authors that the Special Provisions should not be included in a will without thoroughly considering whether they will be needed.