Income Tax Act 2007 (c. 3)

Part 6 U.K. Venture capital trusts

Chapter 6 U.K. Supplementary and general

[F1 Nominees U.K.

Textual Amendments

F1 S. 330A and cross-heading inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 10 para. 5

330A Nominees U.K.

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.]