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Section 159(2)

ECCTA 2023

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.

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