{
  "url": "https://openlegislation.uk/companies-act-2006/section-671",
  "json_url": "https://openlegislation.uk/companies-act-2006/section-671.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "section/671",
  "kind": "section",
  "number": "671",
  "heading": "Interests to be disregarded in determining whether company has beneficial interest",
  "text": "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—\nsection 672 (residual interest under pension scheme or employees' share scheme),\nsection 673 (employer's charges and other rights of recovery), or\nsection 674 (rights as personal representative or trustee).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/section/671",
    "retrieved_at": "2026-10-29T09:13:40.060156+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}