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(1)In section 57 “relevant entity” means—
(a)a company, or
(b)an entity the shares or other interests in which are listed on a recognised stock exchange and are sufficiently widely held.
(2)Shares or other interests in an entity are “sufficiently widely held” if no participator in the entity holds more than 10% by value of all the shares or other interests in the entity.
(3)The following are not relevant entities—
(a)the Crown;
(b)a Minister of the Crown;
(c)a government department;
(d)a Northern Ireland department;
(e)a foreign sovereign power.
(4)In this section—
(a)“participator” has the meaning given by section 454 of CTA 2010;
(b)“recognised stock exchange” has the meaning given by section 1137 of CTA 2010;
(c)the reference to shares or other interests being listed on a recognised stock exchange is to be read in accordance with section 1137 of CTA 2010.
(5)For the meaning of “company” see section 72.
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