the 1961 Act means the Land Compensation Act 1961(d); “the 1965 Act” means the Compulsory Purchase Act 1965(e); “the 1980 Act” means the Highways Act 1980(f);
the 1992 Act means the Local Government Finance Act 1992;
the Regulations means the Local Government: Municipal Finance Management Act, 2003, Municipal Supply Chain Management Regulations published by Government Notice 868 of 2005;
Fire Code means Ontario Regulation 213/07, as amended, and any successor regulation.
Street or highway means the entire width between the boundary lines of every way publicly maintained when any part thereof is open to the use of the public for purposes of vehicular travel.
the 1981 Act which means the Compulsory Purchase (Vesting Declarations) Act 1981.
the 1988 Act means the Local Government Finance Act 1988.
the 1991 Act means the Water Industry Act 1991(a);
the 1983 Act means the Representation of the People Act 1983;
the 1998 Act means the Social Security Act 1998;
the 2002 Act means the Nationality, Immigration and Asylum Act 2002;
the 1989 Act means the Local Government and Housing Act 1989;
the 1999 Act means the Greater London Authority Act 1999;
the 2007 Regulations means the Civil Enforcement of Parking Contraventions (England) General Regulations 2007;
Transparency Reports means a report in accordance with Schedule 7 Part 1 (Transparency Reports) containing the contract information as set out in the table for that Part for publication by the Authority in the interests of transparency.
the 1993 Act means the Pension Schemes Act 1993; “the 1995 Act” means the Pensions Act 1995;
the Regulation means the Associations Incorporation Regulation 2010.
the 1984 Act means the Road Traffic Regulation Act 1984;
the 1965 Act means the Compulsory Purchase Act 1965(2);
the 2006 Act means the National Health Service Act 2006;
The "Clean Air Act means those provisions contained in 42 U.S.C. §§ 7401 to 7671q, and regulations promulgated thereunder.
the 1990 Act means the Town and Country Planning Act 1990;
the 1972 Act means the Local Government Act 1972.
PBR Act means the Plant Breeder’s Rights Xxx 0000 (Cth) as amended from time to time.
the 2008 Act means the Planning Act 2008;
and Gentlemen We are acting as special counsel with respect to New York tax matters for the unit investment trust or trusts included in the series identified as FT 2595 (each, a "Trust"), which will be established under a certain Standard Terms and Conditions of Trust dated December 9, 2003, and a related Trust Agreement dated as of today (collectively, the "Indenture") among First Trust Portfolios L.P., as Depositor (the "Depositor"), First Trust Advisors L.P., as Evaluator, First Trust Advisors L.P., as Portfolio Supervisor, FTP Services LLC, as FTPS Unit Servicing Agent, and The Bank of New York Mellon as Trustee (the "Trustee"). Pursuant to the terms of the Indenture, units of fractional undivided interest in the Trust (the "Units") will be issued in the aggregate number set forth in the Indenture. We have examined and are familiar with originals or certified copies, or copies otherwise identified to our satisfaction, of such documents as we have deemed necessary or appropriate for the purpose of this opinion. In giving this opinion, we have relied upon the two opinions, each dated today and addressed to the Trustee, of Chapman and Cutler XXX, xounsex xxx the Depositor, with respect to the factual assumptions and the matters of law set forth therein. We have assumed that the assets of the Trust will consist exclusively of debt securities, equity securities in entities classified as corporations for federal income tax purposes, or a combination thereof. Based upon the foregoing, we are of the opinion that the Trust will not constitute an association taxable as a corporation under the relevant tax laws of the State and City of New York, and accordingly will not be subject to the New York State franchise tax (New York State Consolidated Laws Chapter 60, Article 9-A) or the New York City general corporation tax (New York Administrative Code Title 11, Chapter 6, Subchapter 2). We consent to the filing of this opinion as an exhibit to the Registration Statement (No. 333-168993) filed with the Securities and Exchange Commission with respect to the registration of the sale of the Units and to the references to our name in such Registration Statement and the preliminary prospectus included therein. Very truly yours, CARTER LEDYARD & MXXXXXX XXX