Schedule 1A, Part 2, paragraph 9

This paragraph applies where V— holds an interest in company W by virtue of indirectly holding shares or a right, and does so by virtue of having a majority stake (see paragraph 18) in— a legal entity (“L”) which holds the shares or right directly, or a legal entity that is part of a chain of legal entities such as is described in paragraph 18(1)(b) or (2)(b) that includes L. Where this paragraph applies, V holds the interest in company W— through L, and through each other legal entity in the chain mentioned in sub-paragraph (1)(b)(ii).

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