Schedules

Schedule 11Capital-raising arrangements etc

Part 1Depositary receipts and clearance services

9Stamp duty reserve tax

In section 95 (depositary receipts: exceptions)—

a

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

b

in subsection (2), in the words before paragraph (a) omit “, issue”;

c

omit subsections (3) to (5);

d

omit subsection (7).