Schedule 7, paragraph 4(4)

Information required by sub-paragraph (2)(a) to be delivered to the registrar must relate to the state of affairs— at the beginning of the relevant period, if the registrable beneficial owner was a trustee of the trust at that time, and otherwise, at the time at which the registrable beneficial owner became a trustee of the trust.

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