Finance Act 1994

10 U.K. In section 297 (qualifying trades)—

(a) in subsection (1), “(6) and” is omitted,

(b) in subsection (2)—

(i) in paragraph (a), for “commodities, shares, securities, land or futures” there is substituted “ land, in commodities or futures or in shares, securities or other financial instruments ”,

(ii) in paragraph (g), after “another person” there is inserted “ (other than a company of which the company providing the services or facilities is the subsidiary) ”, and

(iii) paragraphs (h) and (j) are omitted,

F1 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 para. 10(c) repealed (28.7.2000 with effect in accordance with Sch. 17 para. 13(2) of the repealing Act) by 2000 c. 17, s. 156, Sch. 40 Pt. II (5) Note 2

F2 Sch. 15 para. 10(d) repealed (11.5.2001 with effect in accordance with Sch. 15 para. 40(2) of the repealing Act) by 2001 c. 9, s. 110, Sch. 33 Pt. 2(3), Note 6