Section 41(7)

In the application of this regulation to Scotland— paragraph (4) shall have effect as if for the words “corporation sole” there were substituted “distinct juristic person (that is to say, as a juristic person distinct from the individual who for the time being is the office-holder)”; paragraph (5) shall have effect as if for the words “corporation sole” there were substituted “juristic person”; and paragraph (6) shall have effect as if for the words “paragraph (5)” there were substituted “paragraphs (4) and (5).”

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