in relation to a legal entity or legal arrangement, other than where section 26, 27 or 28, applies, means -
(a) if the individuals who benefit from the entity or arrangement have been determined, any individual who benefits from at least 25 per cent of the property of the entity or arrangement,
(b) if the individuals who benefit from the entity or arrangement have yet to be determined, the class of such individuals in whose main interest the entity or arrangement is set up or operates, and
(c) any individual who exercises control over at least 25 per cent of the property of the entity or arrangement