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Part 3 · Other Measures

8A. Obligation to retain certain documents relating to trust

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Amended

Last amended by an amending law of 2025.

A trustee of a relevant trust who ceases to be a trustee of the relevant trust on or after 20 June 2025 must retain possession of the original or a copy of each of the following documents, for a period of at least 5 years after the date of cessation:

(a)

the trust instrument;

(b)

any letter of wishes, side letter or equivalent document from the settlor of the trust.

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