8(1)The required information about a trust is—
(a)the name of the trust or, if it does not have a name, a description by which it may be identified;
(b)the date on which the trust was created;
(c)in relation to each person who has at any time been a registrable beneficial owner in relation to the overseas entity by virtue of being a trustee of the trust—
(i)the person’s name,
(ii)the date on which the person became a registrable beneficial owner in that capacity, and
(iii)if relevant, the date on which the person ceased to be a registrable beneficial owner in that capacity;
(d)in relation to each beneficiary under the trust, the information that would be required under paragraph 3(1)(a) to (c) or 5(1)(a) to (e) if the beneficiary were a registrable beneficial owner in relation to the overseas entity;
(e)in relation to each settlor or grantor, the information that would be required under paragraph 3(1)(a) to (c) or 5(1)(a) to (e) if the settlor or grantor were a registrable beneficial owner in relation to the overseas entity;
(f)in relation to any interested person (see sub-paragraph (3))—
(i)the information that would be required under paragraph 3(1)(a) to (c) or 5(1)(a) to (e) if the interested person were a registrable beneficial owner in relation to the overseas entity, and
(ii)the date on which the person became an interested person.
(2)In sub-paragraph (1)(c), “name”, in relation to an individual, has the meaning given by paragraph 3(2).
(3)In sub-paragraph (1)(f), “interested person”, in relation to a trust, means any person who, under the terms of the trust, has rights in respect of—
(a)the appointment or removal of trustees, or
(b)the exercise by the trustees of their functions.