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Schedules

Schedule 11U.K.Capital-raising arrangements etc

Part 1U.K.Depositary receipts and clearance services

Stamp duty reserve taxU.K.

14(1)Section 97A (clearance services: election for alternative system of charge) is amended as follows.

(2)In subsection (3), in paragraph (a) omit “or issue”.

(3)In subsection (4), in both places omit “, issue”.