Paragraph 19 Shares held by nomineesI1I2I3
United Kingdom
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).
Annotations
Commencement
- I1
Sch. 2 para. 19 not in force at Royal Assent, see s. 69
- I2
Sch. 2 para. 19 in force at 1.8.2022 (except in so far as relating to ss. 7–11 of the Act) by S.I. 2022/876, reg. 3(b)
- I3
Sch. 2 para. 19 in force in so far as not already in force at 12.10.2022 by S.I. 2022/1039, reg. 2(b)