SettlementsU.K.
26(1)Each of the following is a relevant data-holder—U.K.
(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.