Schedule 2, paragraph 22A(3)

A person who is a trustee of a trust also has links to the United Kingdom if— at least one other person is a trustee of the trust, the other trustee (or at least one of the other trustees if the trust has more than two trustees) is resident in the United Kingdom, and a person makes, at a time when the person is resident in the United Kingdom, a gift of property which becomes subject to the trust.

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