# Companies Act 2006, Paragraph 19


A share held by a person as nominee for another is to be treated for the purposes of this Schedule as held by the other (and not by the nominee).

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Source: https://www.legislation.gov.uk/ukpga/2006/46/schedule/1A/paragraph/19 (the official version)
Page: https://openlegislation.uk/companies-act-2006/schedule-1A/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.