Section 45(10G)

The trustees of a trust to which paragraph (10A) , (10B) or (10C) applies must— if they have a controlling interest in a third country entity, provide the Commissioners with the following information, apart from any information already provided under regulation 45ZA(4), at the same time as providing the information under paragraph (10E)— the third country entity’s corporate or firm name; the country or territory by whose law the third country entity is governed; the registered or principal office of the third country entity; if they acquire an interest in a third country entity after providing the information under paragraph (10E), provide the Commissioners with the information specified in this paragraph within 90 days of the date on which they acquired that interest.

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