# Finance Act 2011, Paragraph 26


(1) Each of the following is a relevant data-holder—
(a) a person who makes a settlement,
(b) the trustees of a settlement,
(c) a beneficiary under a settlement, and
(d) any other person to whom income is payable under a settlement.
(2) Section 620 of ITTOIA 2005 (meaning of “settlement” etc ) applies for the purposes of this paragraph.

---
Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.