{
  "url": "https://openlegislation.uk/sanctions-and-anti-money-laundering-act-2018/schedule-2/paragraph-22A",
  "json_url": "https://openlegislation.uk/sanctions-and-anti-money-laundering-act-2018/schedule-2/paragraph-22A.json",
  "legislation": "ukpga/2018/13",
  "legislation_title": "Sanctions and Anti-Money Laundering Act 2018",
  "legislation_url": "https://openlegislation.uk/sanctions-and-anti-money-laundering-act-2018",
  "path": "schedule/2/paragraph/22A",
  "kind": "paragraph",
  "number": "22A",
  "heading": null,
  "text": "(1) Sub-paragraphs (2) and (3) have effect for the purposes of paragraph 22(2)(d).\n(2) A person who is a trustee of a trust has links to the United Kingdom if—\n(a) any property subject to the trust is situated in the United Kingdom,\n(b) a trustee of the trust enters into a business, professional or commercial relationship with a relevant person, or\n(c) the income of the trust includes income which, directly or indirectly, is from a source in the United Kingdom.\n(3) A person who is a trustee of a trust also has links to the United Kingdom if—\n(a) at least one other person is a trustee of the trust,\n(b) the other trustee (or at least one of the other trustees if the trust has more than two trustees) is resident in the United Kingdom, and\n(c) a person makes, at a time when the person is resident in the United Kingdom, a gift of property which becomes subject to the trust.\n(4) In this paragraph “property” has the meaning given by section 436 of the Insolvency Act 1986.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 para. 22A inserted (1.7.2021) by Financial Services Act 2021 (c. 22), ss. 34(3), 49(4); S.I. 2021/739, reg. 3(r)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/13/schedule/2/paragraph/22A",
    "retrieved_at": "2026-10-29T09:04:53.826583+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}