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Finance Act 2024

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Stamp duty reserve tax

10In section 95A (depositary receipts: exception for replacement securities)—

(a)in subsection (1) omit “, issue”;

(b)in subsection (3)—

(i)in paragraph (a), in the words before sub-paragraph (i) omit “, issue”;

(ii)in paragraph (b) omit “or (3)”;

(c)in subsection (4), in paragraph (a) omit “, issued”.

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