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The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment No. 2) Order 2005
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Amendment of Part 2 of Schedule 26 to the Finance Act 2002
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8.—(1) Amend paragraph 12 as follows.
(2) In sub-paragraph (1) after paragraph (b) insert—
“(ba)a depositary receipt, in relation to shares (see sub-paragraph (17));”.
(3) For sub-paragraph (12) substitute—
“(12) “Share”, in relation to a company, means any share in the company under which an entitlement to receive distributions may arise; and any reference to a share includes a reference to each of the following—
(a)a depositary receipt for shares under which such an entitlement may arise;
(b)in the case of a company that has no share capital, any interests in the company possessed by members of the company;”.
(4) After sub-paragraph (16) insert—
“(17) “Depositary receipt”, in relation to shares (within the meaning of this Schedule) has the same meaning as it has in Part 4 of the Finance Act 1986(1) in relation to shares (within the meaning of that Part).”.
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