# The Iran (Sanctions) Regulations 2023, Paragraph 10: Shares held by nominees

Extent: E+W+S+N.I.

A share held by a person as nominee for another is to be treated as held by the other (and not by the nominee).

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Source: https://www.legislation.gov.uk/uksi/2023/1314/schedule/1/paragraph/10 (the official version)
Page: https://openlegislation.uk/iran-sanctions-regulations-2023/schedule-1/paragraph-10/enacted
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.