TRS and non-UK resident trusts

TRSM23150 provides that “Trusts are excluded from the requirement to register as express trusts on the Trust Registration Service (TRS) where the trust is established in a European Economic Area (EEA) member state and is required to be registered on the equivalent beneficial ownership register of that member state.”
It then goes on to say: “This exclusion does not apply if the trust is a non-UK trust with no UK trustees where the trustees acquire UK land on or after 6 October 2020. These trusts are required to register even if already registered on an EEA register”.

However, is it not the case that any non-UK trust, whether or not it has UK trustees, would need to register with the TRS where the trustees acquire UK land on or after 6 October 2020? I’m not clear on why the distinction is made to reference of no UK trustees in the TRSM.