SCHEDULES
C2F1SCHEDULE 1AReferences to people with significant control over a company
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C2
Sch. 1A applied (with modifications) by S.I. 2009/2436, Sch. 1 para. 20A (as inserted (26.6.2017) by The Information about People with Significant Control (Amendment) Regulations 2017 (S.I. 2017/693), regs. 2, 36 (with Sch. Pt. 3))
F1PART 2Holding an interest in a company etc
Introduction
C17
This Part of this Schedule specifies the circumstances in which, for the purposes of section 790C(4) or (8)—
a
a person (“V”) is to be regarded as holding an interest in a company (“company W”);
b
an interest held by V in company W is to be regarded as held through a legal entity.
Schs. 1A, 1B inserted (26.5.2015 for specified purposes, 6.4.2016 in so far as not already in force) by Small Business, Enterprise and Employment Act 2015 (c. 26), s. 164(1), Sch. 3 para. 2; S.I. 2015/1329, reg. 3(a); S.I. 2015/2029, reg. 4(a)