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CITM6080 | Tax Relief: Nominees

From HM Revenue & Customs · Community investment tax relief manual

CTA2010/Part 7/Chapter 6/S262; ITA/s375

For the purposes of the CITR scheme, actions of a nominee in relation to loans, shares or securities are treated as actions of the person for whom the nominee acts.

So an investor may be eligible for tax relief even if the investment is made on their behalf by a nominee.