Paragraph 3 Interests held by nomineesI1I2
United Kingdom
An interest held by a person as nominee for another is to be treated as held by the other (and not by the nominee).
Annotations
Commencement
- I1
Sch. 2 para. 3 not in force at Royal Assent, see s. 339(1)
- I2
Sch. 2 para. 3 in force at 1.1.2025 by S.I. 2024/1226, regs. 1(2), 2(1)(8)