(1) In relation to trusts which are -
(a) type A trusts, other than taxable relevant trusts;
(b) type B trusts, other than taxable relevant trusts;
(c) type C trusts, other than taxable relevant trusts,
the information to be contained in the register maintained under this Part is the information referred to in paragraphs (3) and (4), and in this paragraph, "taxable relevant trust" has the meaning given in regulation 45.
(2) For the purposes of this regulation -
(a) a "type A trust" is a UK trust which is an express trust and is not an EEA registered trust or a trust listed in Schedule 3A;
(b) a "type B trust" is a non-UK trust which has at least one trustee resident in the United Kingdom, is an express trust and is not an EEA registered trust or a trust listed in Schedule 3A, where the trustees of that trust, in their capacity as such -
(i) enter into a business relationship with a relevant person; or
(ii) acquire an interest in land in the United Kingdom;
(c) a "type C trust" is a non
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