Schedules

Schedule 11Capital-raising arrangements etc

Part 1Depositary receipts and clearance services

Stamp duty reserve tax

9

In section 95 (depositary receipts: exceptions)—

(a)

in subsection (1), in the words after paragraph (b) omit “subject to section 97C,”;

(b)

in subsection (2), in the words before paragraph (a) omit “, issue”;

(c)

omit subsections (3) to (5);

(d)

omit subsection (7).