[F1412GNominees etcU.K.
This
adran has no associated
Nodiadau Esboniadol
For the purposes of this Chapter—
(a)a loan or a payment made by or to a nominee or bare trustee for a person is treated as made by or to that person, and
(b)a right assigned by or to a nominee or bare trustee for a person is treated as assigned by or to that person.]
Textual Amendments
F1Pt. 8 Ch. 1A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 32(2)