TRS - do we need to include beneficiaries who can no longer benefit?

Sorry, another TRS question.

I am registering a trust under MLD4 where the requirement to register in 2017 was overlooked.

The original trust deed splits the trust fund into two shares:

  1. Share A is held for A (IIP with power to advance capital), in default to his issue.
  2. Share B is held for B (IIP with power to advance capital), in default to her issue.

Share A was entirely advanced to A a decade ago. Nobody else has benefitted.

B obtained some benefit from Share B. The remainder of her share was appointed on an A&M trust in 2005 and then an 18-25 trust in 2008. The potential beneficiaries are B’s daughter at 25 (and in default her issue or B’s other daughter and issue).

Therefore, B’s daughters and their issue are effectively the only people who can now benefit from the trust. (And this has been the case since the requirement to register under MLD4 was introduced in 2017).

Does the TRS require inclusion on the register of beneficiaries who have previously benefitted or had the right to benefit from the trust (only prior to the introduction of the MLD4 register) but are no longer entitled to any benefit? I am sure there is guidance somewhere but have not been able to find it.