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Companies Act 2006

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Companies Act 2006, Section 671 is up to date with all changes known to be in force on or before 25 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

671Interests to be disregarded in determining whether company has beneficial interestU.K.
This section has no associated Explanatory Notes

In determining for the purposes of this Chapter whether a company has a beneficial interest in shares, there shall be disregarded any such interest as is mentioned in—

  • section 672 (residual interest under pension scheme or employees' share scheme),

  • section 673 (employer's charges and other rights of recovery), or

  • section 674 (rights as personal representative or trustee).

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