(1) Property is regarded as belonging to any person having possession or control of it, or having in it any proprietary right or interest (not being an equitable interest arising only from an agreement to transfer or grant an interest).
(2) Where property is subject to a trust, any persons to whom it belongs includes the person having a right to enforce the trust, and an intention to defeat the trust is regarded accordingly as an intention to deprive the person having that right.
(3) Where a person receives property from, or on account of another person and is under an obligation to the other person to retain and deal with that property or its proceeds in a particular way, the property or proceeds shall be regarded (as against him or her) as belonging to that other person.
(4) Where a person gets property by another person's mistake, and is under an obligation to make restoration (in whole or in part) of the property or its proceeds or of the value thereof, then to the extent of that obligation the property or proceeds shall be regarded (as against him or her) as belonging to the person entitled to restoration, and an intention not to make restoration is regarded accordingly as an intention to deprive that person of the property or proceeds.
(5) Property of a corporation sole shall be regarded as belonging to the corporation despite a vacancy in the corporation.