Schedule 9A, paragraph 6(11)

In this paragraph “ a relevant person ”, in relation to a direction, means— the person to whom the direction is given; the person who was the representative member of any group of which the person mentioned in paragraph (a) was treated as being, or in pursuance of the direction is to be treated as having been, a member at a time to which the assumption specified in the direction relates; or any person who, in pursuance of the direction, is to be treated as having been the representative member of such a group.

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