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Section 6(6)

In these Regulations, “beneficial owner”, in relation to an estate of a deceased person in the course of administration, means— in England and Wales and Northern Ireland, the executor, original or by representation, or administrator for the time being of a deceased person; in Scotland, the executor for the purposes of the Executors (Scotland) Act 1900 .

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