Point in time view as at 06/04/2009.
Finance Act 2007, Paragraph 10 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
10(1)ITEPA 2003 (persons to whom section 421J applies) is amended as follows.U.K.
(2)In section 421L (persons to whom section 421J applies)—
(a)in paragraph (b) of subsection (6), for “or dealt in on a recognised stock exchange” substitute “ on a recognised stock exchange or dealt in on any designated market in the United Kingdom ”, and
(b)after that subsection insert—
“(7)In subsection (6)(b) “designated” means designated by an order made by the Commissioners for Her Majesty's Revenue and Customs for the purposes of that provision.
(8)An order under subsection (7) may—
(a)designate a market by name or by reference to any class or description of market, and
(b)vary or revoke a previous order under that subsection.”
(3)In section 717(2) (orders and regulations made by Treasury or Commissioners), insert at the end “ or section 421L(7) (persons to whom section 421J applies: order in relation to excluded securities). ”
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