# Income Tax Act 2007, Section 330A: Nominees


Shares subscribed for, issued to, held by or disposed of for an individual by a nominee are treated for the purposes of this Part as subscribed for, issued to, held by or disposed of by the individual.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/330A (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-330A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.