Statute
Section 262 — Corporation Tax Act 2010: Nominees
Text of the provision Official document
Nominees 262 1 For the purposes of this Part—
a loans made by or to, or disposed of by, a nominee for a person are treated as made by or to, or disposed of by, that person, and b securities or shares subscribed for by, issued to, acquired or held by or disposed of by a nominee for a person are treated as subscribed for by, issued to, acquired or held by or disposed of by that person.
2 For the purposes of subsection (1) references to things done by or to a nominee for a person include things done by or to a bare trustee for a person.
Official source: legislation.gov.uk
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