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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.3 HMRC powers /Relevant data and data-holders / A6.336 Dealing in securities and other property
Commentary

A6.336 Dealing in securities and other property

Administration and compliance

Dealing in securities

In summary, data-holders include those involved in registration or administration in respect of securities transactions.

In detail, a relevant data-holder is a person1:

  1. Ìý

    •ÌýÌýÌýÌý who effects, or is party to, securities transactions, wholly or partly on behalf of others (whether as agent or principal)

  2. Ìý

    •ÌýÌýÌýÌý whose business consists of acting as registrar or administrator (including managing a clearing house for any terminal market in securities) in respect of 'securities transactions', which term includes:

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