Schedule 18, paragraph 1(2)

For the purposes of sub-paragraph (1)— a reference to holding as trustee includes a reference to holding 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 person holds a capital market investment if he has a legal or beneficial interest in it.

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