Schedule 1A, Part 2, paragraph 9(1)

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.

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