Point in time view as at 01/04/2010.
Corporation Tax Act 2010, Section 262 is up to date with all changes known to be in force on or before 23 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(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.
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