- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2012)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 15/09/2016
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There are currently no known outstanding effects for the Finance Act 1986, Section 69.
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(1)For the purposes of sections 67 and 68 above a depositary receipt for relevant securities is an instrument acknowledging—
(a)that a person holds relevant securities or evidence of the right to receive them, and
(b)that another person is entitled to rights, whether expressed as units or otherwise, in or in relation to relevant securities of the same kind, including the right to receive such securities (or evidence of the right to receive them) from the person mentioned in paragraph (a) above,
except that for those purposes a depositary receipt for relevant securities does not include an instrument acknowledging rights in or in relation to securities if they are issued or sold under terms providing for payment in instalments and for the issue of the instrument as evidence that an instalment has been paid.
(2)The Treasury may by regulations provide that for subsection (1) above (as it has effect for the time being) there shall be substituted a subsection containing a different definition of a depositary receipt for the purposes of sections 67 and 68 above.
(3)References in this section and sections 67 and 68 above to relevant securities, or to relevant securities of a company, are to shares in or stock or marketable securities of any company (which, unless otherwise stated, need not be incorporated in the United Kingdom).
(4)For the purposes of section 67(3) above the value of securities at the date the instrument is executed shall be taken to be the price they might reasonably be expected to fetch on a sale at that time in the open market.
(5)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9)The power to make regulations or an order under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.
Textual Amendments
F1S. 69(5) repealed (with effect as mentioned in Sch. 20 Pt. V(1) Notes 1, 2 of the amending Act) by Finance Act 1999 (c. 16), s. 139, Sch. 20 Pt. V(1)
F2S. 69(6)-(8) repealed (with application as mentioned in s. 99(5) of the amending Act) by Finance Act 1997 (c. 16), ss. 99(2)(b), 113, Sch. 18 Pt. VII Note 2
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