PART XVII TAX AVOIDANCE
CHAPTER II TRANSFERS OF SECURITIES
Supplemental
738 Power to amend sections 732, 735 and 737.
1
M1The Board may by regulations provide for all or any of the following—
a
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
that for section 735(3) and (5) (which refer to the Stock Exchange Daily Official List) there shall be substituted such provisions as the Board think fit to take account of recognised investment exchanges.
Regulations under this subsection shall apply where the subsequent sale is carried out by the first buyer on or after such day as is specified in the regulations.
F12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .