CH29310 - Data gathering: Relevant data-holders and relevant data: Settlements: Relevant data-holders

This type of relevant data-holder is a person, or persons, who

• makes a settlement
• are the trustees of a settlement
• is a beneficiary under a settlement, or
• is any other person who is entitled to receive income under a settlement.

See CH29320 for guidance on the relevant data that we can obtain from this data-holder.

FA11/SCH23/PARA26