Taxes Consolidation Act 1997 section 915

Returns by nominee shareholders

Section 915 requires nominee shareholders to disclose the identity of the beneficial owners of shares when requested to do so by Revenue.

• The term "shares" includes securities and loan capital as well as ordinary shares.
• Revenue or an inspector may serve a written notice on any registered shareholder requiring disclosure.
• The registered holder must state whether they are the beneficial owner of the shares.
• If the holder is not the beneficial owner, they must provide the name and address of the person on whose behalf the shares are held.