Schedule 2, Part 1, paragraph 2A(5)

For the purposes of sub-paragraph (2)(b), a person does not exercise a decisive influence on the activities of the asset pool company only by reason of— being a director, officer or manager of the company, acting in that capacity, or where the only shareholder in the company is another company, being a director, officer or manager of that other company.

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