SCHEDULES
SCHEDULE 38 Quotation or listing of securities
The Taxes Act 1988
7
1
In each of the provisions of that Act listed in sub-paragraph (2) below, for “quoted on” there shall be substituted “
listed in the Official List of
”
.
2
The provisions referred to in sub-paragraph (1) above are—
a
paragraph (b) of the definition of “preference shares” in section 210(4);
b
section 842(1)(c); and
c
section 842AA(2)(e).
3
Sub-paragraph (1) above, so far as relating to the provision mentioned in sub-paragraph (2)(a) above, has effect in relation to share capital repaid on or after 1st April 1996.
4
Sub-paragraph (1) above, so far as relating to the provisions mentioned in sub-paragraph (2)(b) and (c) above, has effect in relation to accounting periods ending on or after 1st April 1996.