Section 57O(2)

For the purposes of this Part an aircraft is “owned” by a person if— and the reference to a legal title or other interest includes one held jointly with any other person or persons. the legal title to the aircraft, or to any share in the aircraft, is vested in the person, or a person who is owned or controlled directly or indirectly (within the meaning of regulation 7) by that person, or the person, or a person who is owned or controlled directly or indirectly (within the meaning of regulation 7) by that person, has a beneficial interest in the aircraft or in any share in the aircraft,

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Source: legislation.gov.uk · retrieved 2026-08-30