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The Stamp Duty Reserve Tax (Tradepoint) Regulations 1995
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- 1995 No. 2051
- Regulation 5
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Consequential provision
5.—(1) Equity securities which are the subject of an agreement specified in regulation 4(2)(a) shall be dealt with by a clearing participant who is a party to the agreement in a separate designated account, and not otherwise.
(2) In paragraph (1) above “designated account” means an account designated by The London Clearing House Limited for a clearing participant in connection with the equity securities concerned.
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