- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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26.—(1) This regulation applies in a case where—
(a)there is an arrangement involving the transfer of chargeable securities to which subsection (1)(a) of section 89AA of the Finance Act 1986(1) (repurchases and stock lending—exemption from stamp duty reserve tax) applies, and
(b)there is a euroconversion of those chargeable securities (“the old chargeable securities”), effected wholly or partly by the issue of new chargeable securities to replace the old chargeable securities.
(2) The new chargeable securities shall be regarded, for the purposes of section 89AA of the Finance Act 1986, as chargeable securities of the same kind and amount as the old chargeable securities.
Section 89AA was inserted by section 103(1) of the Finance Act 1997 and repealed by Part VII of Schedule 18 to that Act with effect from the day to be appointed under section 111 of the Finance Act 1990.
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