Section 45(10)

The register must contain the information referred to in— regulation 44(2)(b) and (5)(b), in relation to taxable relevant trusts; regulation 44(2)(b) and (5)(b) and paragraphs (10E) to (10G), in relation to the types of taxable relevant trust mentioned in paragraphs (10A) to (10C); regulation 45ZA(3) and (4), in relation to the types of trust mentioned in regulation 45ZA(1).

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