Section 790C(9)

For the purposes of subsections (4) and (8)— whether someone— is to be determined in accordance with Part 2 of Schedule 1A; holds an interest in a company, or holds that interest through another legal entity, whether someone has significant control over that other legal entity is to be determined in accordance with subsections (2) and (3) and Part 1 of Schedule 1A, reading references in those provisions to the company as references to that other entity.

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