Section 45(2)

The trustees of a taxable relevant trust must within the time specified in paragraph (3) provide the Commissioners with— the information specified in paragraph (5) in relation to the trust; the information specified in paragraph (6) in relation to each of the individuals referred to in regulation 44(2)(b) and (5)(b) (but if sub-paragraph (d) applies, this information does not need to be provided in relation to the beneficiaries of the trust); the information specified in paragraph (7) in relation to each of the legal entities referred to in regulation 44(2)(b); the information specified in paragraph (8), where the beneficial owners include a class of beneficiaries, not all of whom have been determined.

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