Schedule 6B, Part 1A, paragraph 2C(4)

The requirements are that the trustees or members— have the right to direct or control, or actually direct or control, the person’s activities (in whole or in part); hold, directly or indirectly, 100% of the shares in the person; hold, directly or indirectly, 100% of the voting rights in the person; hold the right, directly or indirectly, to appoint or remove a majority of the officers of the person.

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