- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/02/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 1986
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Rhagor o Adnoddau
Changes over time for: Section 85
Version Superseded: 01/12/2001
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - 01/12/2001- Amendment
- 28/11/2017- Amendment
- 31/12/2020- Amendment
Status:
Point in time view as at 01/02/1991. This version of this provision has been superseded.
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85SupplementaryU.K.
(1)Section 42(1) of the Finance Act 1920 M1 (reduction of duty in case of certain transfers to jobbers or nominees or qualified dealers) shall have effect, in the case of any transfer giving effect to a transaction carried out on or after the day of The Stock Exchange reforms as if the following were omitted —
(a)in that subsection, the words “ a jobber or his nominee or to”and in the proviso to it the words “jobber or”(in each place);
(b)in subsection (3) of that section, paragraph (d) of the definition of “qualified dealer”(Stock Exchange brokers).
(2)Section 34 of the Finance Act 1961 M2 and section 4 of the Finance Act (Northern Ireland) 1961 M3 (borrowing of stock by jobbers) shall not apply where stock is transferred in discharge of an undertaking given on or after the day of The Stock Exchange reforms.
(3)Section 42(1) of the Finance Act 1920 shall not apply to any transfer giving effect to a transaction carried out on or after such day as is specified for this purpose in regulations made under section 81(5) above; and different days may be so specified for different purposes.
(4)Section 127(2) of the Finance Act 1976 M4 (transfer otherwise than on sale from stock exchange nominee to jobber) shall not apply to any transfer giving effect to a transaction carried out on or after the day of The Stock Exchange reforms.
(5)In sections 81, 82 and 84 above and this section—
(a)“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,
(b)references to a recognised investment exchange are to a recognised investment exchange within the meaning of the Financial Services Act 1986,
(c)references to a recognised clearing house are to a recognised clearing house within the meaning of the Financial Services Act 1986, and
(d)“stock” includes marketable security.
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