SCHEDULES

F1SCHEDULE 11

Annotations:
Amendments (Textual)
F1

Sch. 11 repealed (29.4.1996) by 1996 c. 8, ss. 104, 205, Sch. 14 para. 57, Sch. 41 Pt. V(3) (with savings in Pt. IV Ch. II (ss. 80-105))

Stock lending

16

In a case where—

a

a security is the subject of a transfer which falls within section 129(3)of the Taxes Act 1988, and

b

paragraph 5 above would apply to the transfer (apart from this paragraph),

that paragraph shall not apply to the transfer.