SCHEDULES
SCHEDULE 2Registrable beneficial owners
PART 1Meaning of “registrable beneficial owner”
I1I3I23Registrable beneficial owners: legal entities
F31
A legal entity other than a government or public authority is a “registrable beneficial owner” in relation to an overseas entity if it—
a
is a beneficial owner of the overseas entity F4by virtue of paragraph 6,
b
c
is not exempt from being registered (see Part 4).
F12
A legal entity other than a government or public authority is also a “registrable beneficial owner” in relation to an overseas entity if it is treated as a beneficial owner of the overseas entity by virtue of paragraph 6A.