To the extent that the providers of the property of a legal entity or arrangement have significant control over the use of the property they should be identified as a beneficial owner.
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New version applies from 20/03/2008 — introduced by Directive 2008/20/EC.
50 provisions change.
Later versions: 30/10/2009, 04/01/2011.
Recital 12 changes in this version: compare with the current text.