Schedules
Schedule 11Capital-raising arrangements etc
Part 1Depositary receipts and clearance services
12Stamp duty reserve tax
1
Section 97 (clearance services: exceptions) is amended as follows.
2
In subsection (1), in the words after paragraph (b) omit “subject to section 97C,”.
3
In subsection (3), in the words before paragraph (a) omit “or issue”.
4
Omit subsections (4) to (6).