Paragraph 4 I1
An interest 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. 4 in force at 4.1.2022 by S.I. 2021/1465, regs. 2, 3 (with regs. 4, 5)
An interest held by a person as nominee for another is to be treated as held by the other (and not by the nominee).
Sch. 1 para. 4 in force at 4.1.2022 by S.I. 2021/1465, regs. 2, 3 (with regs. 4, 5)