Finance Act 2014

This section has no associated Explanatory Notes

2U.K.In section 99 (interpretation), after subsection (4A) insert—

(4B)Chargeable securities” does not include securities falling within paragraph (a), (b) or (c) of subsection (3) which are admitted to trading on a recognised growth market but not listed on that or any other market.

(4C)In subsection (4B), “listed” and “recognised growth market” are to be construed in accordance with section 99A.