xmlns:atom="http://www.w3.org/2005/Atom"
27(1)This paragraph applies for the purposes of section 97ZA of FA 1986 (clearance services: exception for replacement securities) where the securities mentioned in subsection (3)(a) of that section were issued before 1 January 2024.
(2)The amendments made by paragraphs 11 and 13 are to be disregarded.