Small trusts: notification to Inland Revenue6.
Where the trustees of a small trust which is a recognised body have passed a resolution under section 10(3), (8) or (10) of the Act, they shall, not later than 7 days after the date when that resolution takes effect, send to the Commissioners of Inland Revenue–
(a)
a copy of the resolution; and
(b)
a statement as to the date when the resolution took effect.