SCHEDULES
SCHEDULE 10Venture capital trusts
Nominees
5
1
After section 330 of ITA 2007 insert—
Nominees
330ANominees
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.
2
In section 284 of that Act (power to make regulations as to procedure), in subsection (1)(d), after “persons” include “(including nominees)”.