Section 45(7)

The information specified in this paragraph is— the legal entity's corporate or firm name; the legal entity's unique taxpayer reference, if any; the registered or principal office of the legal entity; the legal form of the legal entity and the law by which it is governed; if applicable, the name of the register of companies in which the legal entity is entered (including details of the country in which it is registered), and its registration number in that register; the nature of the entity's role in relation to the trust.

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