Section 671 | Interests to be disregarded in determining whether company has beneficial interest

In determining for the purposes of this Chapter whether a company has a beneficial interest in shares, there shall be disregarded any such interest as is mentioned in—

section 672 (residual interest under pension scheme or employees' share scheme),

section 673 (employer's charges and other rights of recovery), or

section 674 (rights as personal representative or trustee).