20U.K.In section 131 of FA 1976 (Inter-American Development Bank), in subsection (3) omit “on the issue of any instrument by the Bank or”.
21(1)In section 126 of FA 1984 (tax exemptions in relation to designated international organisations), subsection (3) is amended as follows.U.K.
(2)In paragraph (c) omit “on the issue of any instrument by the organisation or”.
(3)Omit paragraph (d).
22U.K.In section 99 of FA 1986 (interpretation), in subsection (10), in the words before paragraph (a), for “97AA” substitute “97ZA”.
23(1)Section 50 of FA 1987 (warrants to purchase Government stock etc) is amended as follows.U.K.
(2)In subsection (2)—
(a)omit paragraph (a);
(b)in paragraph (b), for “such an instrument” substitute “an instrument which relates to an interest, right or option within subsection (1)”.
(3)In subsection (3)—
(a)omit paragraph (b);
(b)in paragraph (c), for “under that Schedule” substitute “under Schedule 15 to the Finance Act 1999 (stamp duty: bearer instruments)”.
24(1)Section 143 of FA 1988 (stamp duty: paired shares) is amended as follows.U.K.
(2)Omit subsections (2) and (3).
(3)In subsection (5), in paragraph (a), for “such as is mentioned in subsection (3)(a) above” substitute “for sale of such units to the public made at the same time and at a broadly equivalent price in a country other than the United Kingdom or the foreign country”.