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Singapore legislation

Regulation 5

of Trustees (Transparency and Effective Control) Regulations 2017

Regulation 5

Obligation to obtain, etc., information of effective controllers of relevant parties

Amended byS 409/2025 wef 20/06/2025S 409/2025 wef 20/06/2025S 249/2023 wef 31/12/2021S 249/2023 wef 31/12/2021S 249/2023 wef 31/12/2021S 249/2023 wef 31/12/2021S 249/2023 wef 31/12/2021

Subregulation 1

A trustee of a relevant trust must, within the time specified in paragraph (3), take reasonable steps to ensure that the information mentioned in paragraph (2) of each effective controller of a relevant party, if any —

(a)

is obtained; and

(b)

is verified by means of source data, documents or information that is reliable and independently sourced.

Subregulation 2

Amended byS 409/2025 wef 20/06/2025

The information in paragraph (1) is the effective controller’s —

(a)

full name, including any aliases;

(b)

identity card number, birth certificate number, passport number, or other similar unique identification number issued by a government authority;

(c)

residential address;

(d)

date and place of birth; and

(e)

nationality.

Subregulation 3

Amended byS 409/2025 wef 20/06/2025

The steps mentioned in paragraph (1) must be taken —

(a)

in the case of a trust that is a relevant trust on 20 June 2025 — as soon as reasonably practicable on or after that date or after the effective controller is known to the trustee, as the case may be;

(b)

in the case of a relevant trust created after 20 June 2025 — as soon as reasonably practicable after the relevant trust is created or after the effective controller is known to the trustee, as the case may be; and

(c)

in the case of a trust that is not a relevant trust on 20 June 2025 but which becomes a relevant trust after that date — as soon as reasonably practicable after the trust becomes a relevant trust or after the effective controller is known to the trustee, as the case may be.

Subregulation 4

Amended byS 249/2023 wef 31/12/2021S 249/2023 wef 31/12/2021S 249/2023 wef 31/12/2021S 249/2023 wef 31/12/2021S 249/2023 wef 31/12/2021

A trustee of a relevant trust need not take the steps prescribed in paragraph (1) in respect of any relevant party that is —

(a)

another relevant trust to which these Regulations apply;

(b)

a relevant trust specified in the First Schedule;

(c)

a company or foreign company to which Part 11A of the Companies Act 1967 applies;

(d)

a company that is set out in the Fourteenth Schedule to the Companies Act 1967;

(e)

a foreign company that is set out in the Fifteenth Schedule to the Companies Act 1967;

(f)

a limited liability partnership to which Part 6A of the Limited Liability Partnerships Act 2005 applies; or

(g)

a limited liability partnership that is set out in the Sixth Schedule to the Limited Liability Partnerships Act 2005.