Content Options

Content Options

View Options

Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

shareholder

    (1) 48(in relation to an ICVC):

      1. (a) (in relation to a share that is represented by a bearer certificate) the person who holds the certificate;
      1. (b) (in relation to a share that is not represented by a bearer certificate) the person whose name is entered on the register in relation to that share.5

    (2) (in relation to chapters 5 and 6142 of DTR) any person142 who holds directly or indirectly:48

      1. (a) shares of the issuer in its own name and on its own account;48
      1. (b) shares of the issuer in its own name, but on behalf of another person142;48
      1. (c) depository receipts, in which case the holder of the depository receipt shall be considered as the shareholder of the underlying shares represented by the depository receipts.48