Schedule 7A, paragraph 6(1)

There is a connection where the property in question is property held on trust, or an interest in property held on trust, and— the trust arises under the law of any part of the United Kingdom, the trust is entirely or partly governed by the law of any part of the United Kingdom, one or more of the trustees is linked to the relevant part of the United Kingdom, or one or more of the beneficiaries of the trust is linked to the relevant part of the United Kingdom.

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Source: legislation.gov.uk · retrieved 2026-09-04