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Version date: 26 May 2015 - onwards
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Schedule 1A, Part 1 The Specified Conditions (paras. 1-6)

Section 790C.

Introduction

1 This Part of this Schedule specifies the conditions at least one of which must be met by an individual ("X") in relation to a company ("company Y") in order for the individual to be a person with "significant control" over the company.

Ownership of shares

2 The first condition is that X holds, directly or indirectly, more than 25% of the shares in company Y.

Ownership of voting rights

3 The second condition is that X holds, directly or indirectly, more than 25% of the voting rights in company Y.

Ownership of right to appoint or remove directors

4 The third condition is that X holds the right, directly or indirectly, to appoint or remove a majority of the board of directors of company Y.

Significant influence or control

5 The fourth condition is that X has the right to exercise, or actually exercises, significant influence or control over company Y.

Trusts, partnerships etc

6 The fifth condition is that -

(a) the trustees of a trust or the members of a firm

Comparing proposed amendment...