Schedule 10, Part 1, paragraph 6(6)

A person (P) gives a qualifying certificate to another if P gives a certificate to that other person stating that P has the relevant conversion intention or intends to dispose of the relevant interest to another person (Q) who has given a certificate to P stating— and so on (in the case of further disposals of the relevant interest). that Q has the relevant conversion intention, or that Q intends to dispose of the relevant interest to another person who has given a qualifying certificate to Q,

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Source: legislation.gov.uk · retrieved 2026-07-28