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,
- 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.