Schedule 3A, paragraph 13

A trust created for the purpose of enabling or facilitating an activity listed in points 2, 3, 6, 7 or 8 of ... Schedule 2, or for protecting or enforcing rights relating to that activity, where— one or more of the participants in that activity is a relevant supervised person, and the use of the trust is incidental to the principal purpose of that activity.

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