Related Commentary  

13(1)  Where–

(a)more than one person is beneficially entitled to a payment of interest on a relevant investment, and

(b)a certificate is given by or in respect of–

(i)one or more (but not all) of the persons beneficially entitled to the payment of interest, or

(ii)each person beneficially entitled to the payment of interest but one or more of the certificates has ceased to be valid at any time due to the occurrence of one of the circumstances specified in sub-paragraphs (a), (b), (c), or (d) of regulation 11(2) (circumstances in which a certificate ceases to be valid),

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