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Paragraph 9 Shares held by nomineesI1I2

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. 9 not in force at made date, see reg. 1(2)

I2

Sch. 1 para. 9 in force at 31.12.2020 on IP completion day by S.I. 2019/627, reg. 9(2); 2020 c. 1, Sch. 5 para. 1(1)