# The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, Paragraph 12: Introduction


(1) References in this Schedule to a beneficial interest are to be interpreted in accordance with the following provisions.
(2) This Part of this Schedule applies in relation to debentures as it applies in relation to shares.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806426/schedule/2/paragraph/12 (the official version)
Page: https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.