Section 1067A(3)

In relation to a corporate officer that has only corporate officers, the reference in row 2 of the table to an individual who is one of its officers is to— and so on until there is at least one individual who is an officer. an individual who is an officer of one of those corporate officers, or if the officers of those corporate officers are all corporate officers, an individual who is an officer of any of the corporate officers’ corporate officers,

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