Schedule 2, paragraph 22A(2)

A person who is a trustee of a trust has links to the United Kingdom if— any property subject to the trust is situated in the United Kingdom, a trustee of the trust enters into a business, professional or commercial relationship with a relevant person, or the income of the trust includes income which, directly or indirectly, is from a source in the United Kingdom.

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Source: legislation.gov.uk · retrieved 2026-08-30