- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
4.—(1) In the circumstances prescribed by paragraph (2), a charge to stamp duty or to stamp duty reserve tax shall be treated as not arising.
(2) The circumstances prescribed are where, as a result of the exercise of options, equity securities of a particular kind are transferred or issued or agreed to be transferred or issued—
(a)to The London Clearing House Limited; or
(b)to a person whose business is or includes holding such securities as a nominee for The London Clearing House Limited.
(3) References in this regulation and in regulation 5 to The London Clearing House Limited are references to that clearing house in its capacity as a person providing clearing services in connection with a transaction made on LIFFE.
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