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Paragraph 10 Shares held by nomineesI1

United Kingdom

A share 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. 1 para. 10 in force at 14.12.2020 by S.I. 2020/1514, reg. 3(1)