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).