Section 159

Paragraph 8 of Schedule 1 to the Economic Crime (Transparency and Enforcement) Act 2022 (required information) is amended as follows. In sub-paragraph (1), for paragraphs (d) to (f) substitute— the specified details of each beneficiary under the trust; the specified details of each settlor or grantor and, in relation to any settlor or grantor that is a legal entity, the specified details of any person who at the time at which the trust is settled— is a registrable beneficial owner in relation to that entity (if it is overseas entity), or would be a registrable beneficial owner in relation to the entity if that entity were an overseas entity; the specified details of any interested person under the trust and the date on which they became an interested person. After sub-paragraph (1) insert— In sub-paragraph (1)(d) to (f) “the specified details”— in relation to a person who is an individual, means— name, date of birth and nationality; usual residential address; a service address; in relation to a person that is a legal entity, means— name; principal office; a service address; the legal form of the entity and the law by which it is governed; any public register in which it is entered and, if applicable, its registration number in that register. In sub-paragraph (2), for “sub-paragraph (1)(c)” substitute “sub-paragraphs (1)(c) and (1A)(a)”.

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