http://www.legislation.gov.uk/ukpga/2020/14/section/58Finance Act 2020An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-04-15Expert Participation2026-03-18 PART 2 581In section 57 “relevant entity” means—aa company, orban entity the shares or other interests in which are listed on a recognised stock exchange and are sufficiently widely held.2Shares or other interests in an entity are “sufficiently widely held” if no participator in the entity holds more than 10% by value of all the shares or other interests in the entity.3The following are not relevant entities—athe Crown;ba Minister of the Crown;ca government department;da Northern Ireland department;ea foreign sovereign power.4In this section—a“participator” has the meaning given by section 454 of CTA 2010;b“recognised stock exchange” has the meaning given by section 1137 of CTA 2010;cthe reference to shares or other interests being listed on a recognised stock exchange is to be read in accordance with section 1137 of CTA 2010.5For the meaning of “company” see section 72.