The Beneficial Owner(BO) under Section 2 of the Companies Act 2001 is
Category 1:

(i) The natural person who ultimately owns or controls a company through:
direct ownership of shares 20% or above;
indirect ownership of shares 20% or above; voting rights;
ownership interest; or
control by other means:

Category 2:

(ii) The natural person who controls the company in the manner one company controls another company under section 5;

Category 3:

(iii) The natural person who acts as executive director or has equivalent executive powers.

If BO falls under Category 1, then go to field shareholder/member to insert BO details.

Otherwise, if BO falls under Category 2 or Category 3 go to field UBO OTHER.