- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (27/07/2010)
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Finance Act 1999
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Rhagor o Adnoddau
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Finance Act 1999, Section 119 is up to date with all changes known to be in force on or before 03 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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119 Power to exempt UK depositary interests in foreign securities.U.K.
(1)The Treasury may by regulations make provision excluding from the definition of “chargeable securities” in Part IV of the M1Finance Act 1986 such rights in or in relation to securities as, in accordance with the regulations, are to be treated as exempt UK depositary interests in foreign securities.
(2)Subject to subsection (3), the regulations may—
(a)define “depositary interest”, “UK depositary interest” and “foreign securities” for this purpose; and
(b)exempt such descriptions of UK depositary interests in foreign securities (as so defined) as may from time to time be specified in the regulations.
(3)The regulations shall not make provision for the exemption of a depositary interest unless the terms of issue of the interest are such that it can only be transferred in accordance with regulations under section [F1785] of the M2Companies Act [F12006] (transfer of securities without written instrument) or by means of a transfer within section 186(1) of the M3Finance Act 1996 (transfer of securities to member of electronic transfer system).
(4)The regulations may contain such incidental, supplementary, consequential and transitional provision as appears to the Treasury to be appropriate.
This may include provision modifying the enactments relating to stamp duty reserve tax for the purpose of giving effect to the exemption conferred by regulations under this section (or, where earlier regulations are varied or revoked, withdrawing an exemption formerly conferred).
(5)Regulations under this section may make different provision for different cases.
(6)Regulations under this section shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.
Textual Amendments
F1Words in s. 119(3) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 11(a)
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