31.—(1) A declaration made for the purposes of regulation 30 must—
(a)be in such form as may be required or authorised by the Commissioners;
(b)be made in writing to the legal owner of the authorised investment fund in question; and
(c)contain any details or undertakings required by paragraphs (2) to (4) below.
(2) A declaration made for the purposes of condition A or B in regulation 30 must contain—
(a)the name and principal residential address of the person making it; and
(b)an undertaking that he will notify the legal owner if he becomes ordinarily resident in the United Kingdom.
(3) A declaration made for the purposes of condition C in regulation 30 must contain the name of the deceased and his principal residential address immediately before his death.
(4) A declaration made for the purposes of condition D or E in regulation 30 must contain—
(a)the names and principal residential addresses of the trustees of the trust or, in the case of a trustee which is a company, the name of the company and the address of its registered or principal office;
(b)the names and principal residential addresses of the beneficiaries of the trust or, in the case of a beneficiary which is a company, the name of the company and the address of its registered or principal office; and
(c)an undertaking that the trustees of the trust will notify the legal owner of the authorised investment fund in question if—
(i)they become resident in the United Kingdom,
(ii)any beneficiary of the trust named in the declaration becomes ordinarily resident or, in the case of a company, resident in the United Kingdom, or
(iii)any person who becomes a beneficiary of the trust after the making of the declaration either is at the time of becoming a beneficiary, or subsequently becomes, ordinarily resident or, in the case of a company, resident in the United Kingdom.