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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 26 November 2018 - onwards
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27. Beneficial owner in relation to partnerships.

In this Part, "beneficial owner", in relation to a partnership, means any individual who -

(a) ultimately is entitled to or controls, whether the entitlement or control is direct or indirect, more than a 25 per cent share of the capital or profits of the partnership or more than 25 per cent of the voting rights in the partnership, or

(b) otherwise controls the partnership.

Comparing proposed amendment...