29In this Schedule " the holder ", in relation to a claim holding, means the person for the time being entitled to the holding, or, in the case of a holding subject to a mortgage made otherwise than by way of assignment, means the person who would for the time being have been entitled to the holding if it had not been mortgaged, and " the time of completion " means the time when, in accordance with section 138 of this Act, the adjustment of claim holdings is deemed to have been completed.