CH28760 | Data gathering: Relevant data-holders and relevant data: Payments derived from securities: Relevant data-holders

This type of relevant data-holder is a person who

• is the registered or inscribed holder of securities

• receives a payment derived from securities or would be entitled to do so if a payment is made

• receives a payment treated by the company that makes it as a payment to which section 1033 of Corporation Tax Act 2010 applies (purchase by unquoted trading company of own shares), or

• receives a chargeable payment.

We can only require a relevant data-holder of this type to provide relevant data if the data concerns a matter

• of whether the relevant data-holder is the beneficial owner (or sole beneficial owner) of the securities or payment in question,

• if not,

• details of the beneficial owner (or other beneficial owners), and

• if those details are not known or if different, details of the person for whom the securities are held or to whom the payment is or may be paid on, and

• if there is more than one beneficial owner or more than one person of the kind mentioned above, their respective interests in the securities or payment.

A relevant data-holder includes a person who makes a payment derived from securities that has been

• received from another person, or

• paid on behalf of another person.

See CH28770 for guidance on the relevant data that we can obtain from this data-holder.

FA11/SCH23/PARA14

FA11/SCH23/PARA15