Schedule ZA1, paragraph 13(3)

For the purposes of sub-paragraph (2)— a reference to holding a security as trustee includes a reference to holding it as nominee or agent, a reference to holding for a person who holds a capital market investment includes a reference to holding for a number of persons at least one of whom holds a capital market investment, and a reference to holding a capital market investment is to holding a legal or beneficial interest in it.

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Source: legislation.gov.uk · retrieved 2026-09-04