There are currently no known outstanding effects for the Finance Act 1996, Paragraph 11.
11(1)In section 146(4)(b) of that Act (definition of “quoted shares and securities”), for the words “have a quoted market value” there shall be substituted the words “ are listed ”.U.K.
(2)This paragraph has effect in relation to disposals of options on or after 1st April 1996.
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