Section 45ZA(5)

The information required under paragraph (3) must be provided— on or before 1st September 2022, in the case of a trust which first falls within paragraph (1)(a), (b)(i), (b)(ii) or (c)(i) before 4th June 2022; on or before 1st September 2027, in the case of a trust which falls within paragraph (1)(b)(iii) or (c)(ii); in any other case, within 90 days of the trust being set up, or, if later, within 90 days of the trust first falling within paragraph (1)(a), (b)(i), (b)(ii) or (c)(i).

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