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Finance Act 1996
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26After section 841 there shall be inserted the following section—
“841ARecognised clearing systems
(1)In the Tax Acts, “recognised clearing system” means any system for clearing—
(a)quoted Eurobonds (as defined by section 124), or
(b)relevant foreign holdings (as defined by section 18(3C)),
which is for the time being designated for the purposes of this section as a recognised clearing system by an order made by the Board.
(2)An order under this section—
(a)may contain such transitional and other supplemental provision as appears to the Board to be necessary or expedient; and
(b)may be varied or revoked by a subsequent order.”
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