Section 6(1)

In these Regulations, “beneficial owner”, in relation to a trust, means each of the following— the settlor; the trustees; the beneficiaries; where the individuals (or some of the individuals) benefiting from the trust have not been determined, the class of persons in whose main interest the trust is set up, or operates; any individual who has control over the trust.

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