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6. In section 73 of the Finance (No. 2) Act 1975(1)—
(a)in subsection (4), after “means” in the definition of “the Bank” there shall be inserted “(subject to subsection (4A))”; and
(b)after subsection (4) the following subsection shall be added—
“(4A) In the case of units of stock which are recorded on a register kept by the Operator of a relevant system—
(a)the reference to the Bank in subsection (1) so far as it relates to paragraph (c) of that subsection; and
(b)the references to the Bank in subsections (2) and (3) so far as they apply for the purposes of that paragraph,
shall be taken to be references to that Operator; and in this subsection “Operator” and “relevant system” have the same meanings as in the Uncertificated Securities Regulations 2001.”.
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