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Paragraph 13 I1

United Kingdom

If applicable, an indication that the payment to which the return relates is a payment to any one of—

(a)

a body corporate,

(b)

a trustee of a trust of which the relevant beneficiary is a beneficiary,

(c)

the relevant beneficiary’s personal representative.

Annotations

Commencement

I1

Sch. para. 13 in force at 6.4.2022, see reg. 1