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Beneficial owner in relation to bodies corporate.
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26.— In this Part, “beneficial owner”, in relation to a body corporate, means any individual who—
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(a) in the case of a body corporate other than a company having securities listed on a regulated market, ultimately owns or controls, whether through direct or indirect ownership or control (including through bearer shareholdings), more than 25 per cent of the shares or voting rights in the body, or
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