# The Income and Corporation Taxes Act 1988, Section 349B(3) Order 2002, Article 2


In section 349B(3) of the Taxes Act after “made to” insert “, or to the nominee of”.

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Source: https://www.legislation.gov.uk/uksi/2002/2931/article/2 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988-section-349b3-order-2002/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.