Section 45ZB(5)

Paragraphs (1) and (3) do not apply to the accessible information in a case where, and to the extent that, the Commissioners consider that the information should be exempt because— the Commissioners consider that making the information available would expose the beneficial owner to a disproportionate risk of fraud, kidnapping, blackmail, extortion, harassment, violence or intimidation; the beneficial owner is under the age of 18; or the beneficial owner— and in this paragraph, references to the beneficial owner include references to any other individual referred to as a potential beneficiary in a document from the settlor relating to the trust such as a letter of wishes. lacks capacity within the meaning of section 2 of the Mental Capacity Act 2005; is incapable within the meaning of section 1 of the Adults with Incapacity (Scotland) Act 2000; or is incapable by reason of mental disorder within the meaning of Article 3(1) of the Mental Health (Northern Ireland) Order 1986,

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