(1) This Part applies to UK bodies corporate and relevant trusts.
(2) For the purposes of this Part -
(a) a "UK body corporate" is a body corporate which is incorporated under the law of the United Kingdom or any part of the United Kingdom, and includes an eligible Scottish partnership;
(b) a "relevant trust" is - (i) a UK trust which is an express trust; (ii) a non-UK trust which is an express trust; and (aa) receives income from a source in the United Kingdom; or (bb) has assets in the United Kingdom, on which it is liable to pay one or more of the taxes referred to in regulation 45(14); or (iii) any other non-UK trust which is an express trust, is not a trust listed in Schedule 3A (excluded trusts) and whose trustees (in their capacity as such) - (aa) acquire an interest in land in the United Kingdom; or (bb) enter into a business relationship with a relevant person, where at least one of those trustees is resident in the United Kingdom and the trust is not a
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