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 14.12.2023, see reg. 1(2) ← Paragraph 9 Paragraph 10 Paragraph 11 →