Schedule 10, Part 1, Chapter 2A, paragraph 309Y(8)

For these purposes— if a person is providing a service as a trustee, the persons who are, have been or may be beneficiaries of the trust are to be treated as persons who use, have used or may use the service; a person who deals with another person (“A”) in the course of A providing a service is to be treated as using the service.

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