Finance Act 2014

“Chargeable securities”

This section has no associated Explanatory Notes

2In section 99 (interpretation), after subsection (4A) insert—

(4B)Chargeable securities” does not include securities falling within paragraph (a), (b) or (c) of subsection (3) which are admitted to trading on a recognised growth market but not listed on that or any other market.

(4C)In subsection (4B), “listed” and “recognised growth market” are to be construed in accordance with section 99A.