Schedule 10, Part 1, paragraph 1(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.

← 7 · All articles · 1 →

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