Shares held by nomineesU.K.
This section has no associated Explanatory Memorandum
10. A share held by a person as nominee for another is to be treated as held by the other (and not by the nominee).
Commencement Information
I1Sch. 1 para. 10 not in force at made date, see reg. 1(2)
I2Sch. 1 para. 10 in force at 31.12.2020 by S.I. 2020/1514, reg. 14(2)