Section 45(10D)

Where paragraph (10B) or (10C) applies, the trustees must provide the Commissioners with the information specified in paragraph (10E), apart from any information already provided to the Commissioners under regulation 45ZA (at a time when the trust was not a taxable relevant trust)— on or before 1st September 2022, where the trustees become liable to pay UK taxes before 4th June 2022; otherwise, within 90 days of the trustees acquiring the land or (where paragraph (10B)(a) applies) entering into the business relationship.

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