Legislation – Economic Crime and Corporate Transparency Act 2023

“(d)

the specified details of each beneficiary under the trust;

(e)

the specified details of each settlor or grantor and, in relation to any settlor or grantor that is a legal entity, the specified details of any person who at the time at which the trust is settled—

(i)

is a registrable beneficial owner in relation to that entity (if it is overseas entity), or

(ii)

would be a registrable beneficial owner in relation to the entity if that entity were an overseas entity;

(f)

the specified details of any interested person under the trust and the date on which they became an interested person.”

“(1A)

In sub-paragraph (1)(d) to (f) “the specified details”—

(a)

in relation to a person who is an individual, means—

(i)

name, date of birth and nationality;

(ii)

usual residential address;

(iii)

a service address;

(b)

in relation to a person that is a legal entity, means—

(i)

name;

(ii)

principal office;

(iii)

a service address;

(iv)

the legal form of the entity and the law by which it is governed;

(v)

any public register in which it is entered and, if applicable, its registration number in that register.”