Section 205(5)

The reference in subsection (1)(a)(ii) to an application for relief is to an application for relief under— section 661(3) or (4) (power of court to grant relief in case of acquisition of shares by innocent nominee), or section 1157 (general power of court to grant relief in case of honest and reasonable conduct).

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