# Finance Act 2000, Paragraph 95


Shares subscribed for by, issued to, acquired or held by or disposed of by a nominee for any person shall be treated for the purposes of this Schedule as subscribed for by, issued to, acquired or held by or disposed of by that person.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/95 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-95
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.