Schedule 1A, Part 3, paragraph 25(2)

An individual does not meet the specified condition in paragraph 2, 3 or 4 in relation to a company by virtue only of, directly or indirectly— in or in relation to a limited partner which (in its capacity as such) would meet the condition if it were an individual. holding shares, or holding a right,

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