Section 45(10C)
The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 · United Kingdom
This paragraph applies to the trustees of a taxable relevant trust which is a non-UK trust and is not a trust listed in Schedule 3A, where none of the trustees are resident in the United Kingdom and those trustees, in their capacity as such, acquire an interest in land in the United Kingdom.
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Source: legislation.gov.uk · retrieved 2026-09-04