Business Trusts Act 2004 · 2020 Revised Edition · Part 10 · Accounts, Audit and Disclosure
87. Disclosure of policies and practices
Feedback & supportThe trustee‑manager of a registered business trust must attach to the profit and loss account of the registered business trust required under section 76(1) a statement of its policies and practices in relation to its management and governance of the registered business trust containing such information and description as may be prescribed by the Authority.
trustee‑manager
“trustee‑manager”, in relation to a registered business trust, includes a replacement trustee‑manager and temporary trustee‑manager;
Any trustee‑manager of a registered business trust which contravenes subsection (1) shall be guilty of an offence.
registered business trust
“registered business trust” means a business trust that is registered by the Authority under section 4(1);