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Contents

Part 1 · Preliminary

3. Scope of Regulations

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(1)

Subject to paragraph (2), these Regulations apply to any relevant trust created before, on or after 31 March 2017.

(2)

These Regulations do not apply to any relevant trust that is specified in the First Schedule.

Subregulation 1

Subject to paragraph (2), these Regulations apply to any relevant trust created before, on or after 31 March 2017.

Subregulation 2

These Regulations do not apply to any relevant trust that is specified in the First Schedule.

Report

Part 2

Measures Relating to Obtaining Information

Part 3

Other Measures

Part 4

Miscellaneous

Schedules