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The Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) Regulations 1999

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.

Exclusion of a UK depositary interest in foreign securities from the definition of “chargeable securities” in Part IV of the Finance Act 1986

3.—(1) Subject to paragraph (2), a UK depositary interest in foreign securities is not a chargeable security for the purposes of Part IV of the Finance Act 1986.

(2) Paragraph (1) does not apply to an agreement to transfer a security where the security ceases to be a UK depositary interest in foreign securities on or before the relevant day.

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