Section 34(2)

In paragraph 22(2) (extra-territorial application of section 49 regulations: meaning of “United Kingdom person”)— in paragraph (b), omit the “or” at the end, and after paragraph (c) insert , or a person— who does not fall within any of paragraphs (a) to (c), and who is a trustee with links to the United Kingdom (see paragraph 22A).

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