This Part of this Schedule specifies the circumstances in which, for the purposes of section 790C(4) or (8)—
(a) a person (“V”) is to be regarded as holding an interest in a company (“company W”);
(b) an interest held by V in company W is to be regarded as held through a legal entity.
(1) V holds an interest in company W if—
(a) V holds shares in company W, directly or indirectly,
(b) V holds, directly or indirectly, voting rights in company W,
(c) V holds, directly or indirectly, the right to appoint or remove any member of the board
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