Beneficial Ownership in UK Law

  • The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017
    • UK Non-devolved
    • January 01, 2017
    ...... of FSMA;“the FCA” means the Financial Conduct Authority;“beneficial owner”—(a) in the case of a body corporate or partnership, has the ... assessment for that customer, and(ii) relates to the beneficial ownership of the customer, including information which enables the relevant person ......
  • Sanctions and Anti-Money Laundering Act 2018
    • UK Non-devolved
    • January 01, 2018
    ......3(e) . 50: Reports on progress towards register of beneficial owners of overseas entities . (1) The Secretary of State must, after the .... 51: Public registers of beneficial ownership of companies registered in British Overseas Territories . (1) For the ......
  • Corporation Tax Act 2010
    • UK Non-devolved
    • January 01, 2010
    ...... avoidance, in particular with respect to—(a) change in company ownership (see Part 14) ,F396(aa) transfer of deductions (see Part 14A) ,F639(ab) ... time” means the time mentioned in subsection (1) when the beneficial entitlement of company A is to be determined. . (3) In subsection (2) ......
  • The Money Laundering Regulations 2007
    • UK Non-devolved
    • January 01, 2007
    ......2017/692), regs. 1(2), 110 (with regs. 8, 15) . Meaning of beneficial owner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......
  • Finance Act 1938
    • UK Non-devolved
    • January 01, 1938
    ......in a case where the owner is not the beneficial. owner of the securities and some other person. (hereafter in this section ...references to ownership shall be construed as references. to beneficial ownership, and the ......
  • Income and Corporation Taxes Act 1988
    • UK Non-devolved
    • January 01, 1988
    ......2 Pts. 1, 2) . 85A: Costs of establishing employee share ownership trusts: relief. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...16), ss. 44(2), 139, Sch. 20 Pt. 3(9), Note . 160: Beneficial loan arrangements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......
  • Corporation Tax Act 2009
    • UK Non-devolved
    • January 01, 2009
    ...... fiduciary or representative capacity except as respects its own beneficial interest (if any) in the profits. . (2) The exception under subsection (1) ... of CAA 2001 in case of transfer of trade without change of ownership) , or(b) in relation to which an election is made under section 266 of CAA ......
  • Income Tax Act 1952
    • UK Non-devolved
    • January 01, 1952
  • Finance Act 1975
    • UK Non-devolved
    • January 01, 1975
  • Finance Act 1954
    • UK Non-devolved
    • January 01, 1954
    ......chargeable in respect of any chargeable goods then in his ownership. in respect of which tax has not become chargeable on any. appropriation ...) references to ownership shall be construed as references. to beneficial ownership, and the expression ‘ordinary. share capital’ in relation to ......
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