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Version status: Partly in force | Document consolidation status: Updated to reflect all known changes
Version date: 26 October 2023 - onwards
Version 3 of 3

Schedule 1, Part 5 Trusts (para. 8)

Sections 4, 7 and 9

8

(1) The required information about a trust is -

(a) the name of the trust or, if it does not have a name, a description by which it may be identified;

(b) the date on which the trust was created;

(c) in relation to each person who has at any time been a registrable beneficial owner in relation to the overseas entity by virtue of being a trustee of the trust -

(i) the person's name,

(ii) the date on which the person became a registrable beneficial owner in that capacity, and

(iii) if relevant, the date on which the person ceased to be a registrable beneficial owner in that capacity;

(d) the specified details of each beneficiary under the trust;