Section 45(10B)

This paragraph applies to the trustees of a taxable relevant trust which is a non-UK trust, has at least one trustee resident in the United Kingdom and is not an EEA registered trust or a trust falling within Schedule 3A, where the trustees of that trust, in their capacity as such— enter into a business relationship with a relevant person; or acquire an interest in land in the United Kingdom.

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