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Schedules

Schedule 11Capital-raising arrangements etc

Part 1Depositary receipts and clearance services

Stamp duty reserve tax

12(1)Section 97 (clearance services: exceptions) is amended as follows.

(2)In subsection (1), in the words after paragraph (b) omit “subject to section 97C,”.

(3)In subsection (3), in the words before paragraph (a) omit “or issue”.

(4)Omit subsections (4) to (6).