- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (30/01/1999)
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Finance Act 1986
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Rhagor o Adnoddau
Changes over time for: SCHEDULE 18
Version Superseded: 01/04/2012
Alternative versions:
- 01/02/1991- Amendment
- 26/02/1992- Amendment
- 19/03/1997- Amendment
- 30/01/1999
Point in time - 01/04/2012- Amendment
Status:
Point in time view as at 30/01/1999.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1986, SCHEDULE 18.
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Section 63.
SCHEDULE 18U.K. Securities: Other Provisions
Sale and re-purchase of securitiesU.K.
1—6.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
Textual Amendments
InformationU.K.
F27U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 18 para. 7 repealed (19.3.1997 with effect as mentioned in Sch. 10 para. 16, Sch. 18 Pt. VI(10) Note 1 of the amending Act) by 1997 c. 16, ss. 76, 113, Sch. 10 Pt. II para. 15, Sch. 18 Pt. VI(10); S.I. 1997/991, art. 2
8(1)In section 25 of the Taxes Management Act 1970 (information: chargeable gains) in subsection (4) for the word “jobber” there shall be substituted the words “market maker”.U.K.
(2)At the end of section 25 there shall be inserted—
“(10)In this section “market maker”, in relation to shares or securities, means a person who—
(a)holds himself out at all normal times in compliance with the rules of The Stock Exchange as willing to buy and sell shares or securities of the kind concerned at a price specified by him, and
(b)is recognised as doing so by the Council of The Stock Exchange.”
(3)Sub-paragraphs (1) and (2) above apply in relation to transactions on or after the day of The Stock Exchange reforms.
(4)The Board may by regulations provide that—
(a)subsections (4) and (5) of section 25 and paragraph (a) of subsection (10) (as inserted by sub-paragraph (2) above) shall have effect as if references to The Stock Exchange were to any recognised investment exchange or to any of those exchanges specified in the regulations, and
(b)paragraph (b) of subsection (10) shall have effect as if the reference to the Council of The Stock Exchange were to the investment exchange concerned.
(5)Regulations under sub-paragraph (4) above shall apply in relation to transactions effected on or after such day, after the day of The Stock Exchange reforms, as is specified in the regulations.
MiscellaneousU.K.
F39U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3Sch. 18 para. 9 repealed (19.3.1997 with effect as mentioned in Sch. 10 para. 16, Sch. 18 Pt. VI(10) Note 1 of the amending Act) by 1997 c. 16, ss. 76, 113, Sch. 10 Pt. II para. 15, Sch. 18 Pt. VI(10); S.I. 1997/991, art. 2
GeneralU.K.
10(1)In this Schedule “the day of The Stock Exchange reforms” means the day on which the rule of The Stock Exchange that prohibits a person from carrying on business as both a broker and a jobber is abolished.U.K.
(2)In this Schedule “recognised investment exchange” means a recognised investment exchange within the meaning of the Financial Services Act 1986.
(3)Any power to make regulations under this Schedule shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.
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