The Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) Regulations 1999

Amendments to Part I of the Schedule

5.—(1) The Table in Part I of the Schedule (which applies the provisions of the Management Act specified in the first column of that Table subject to any modification specified in the second column of that Table) shall be amended as follows.

(2) In the entry relating to section 98(1) in the second column after the words “The Stamp Duty Reserve Tax Regulations 1986 (other than regulations 4 and 4A)” there shall be added the words “The Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) Regulations 1999”.

(1)

Relevant amendments to section 98 were made by section 164 of the Finance Act 1989 (c. 26) and section 68(3) of the Finance Act 1990 (c. 29). The entry relating to section 98 was amended by S.I. 1993/3110, regulation 7(9), S.I. 1994/1813, regulation 30(4), and S.I. 1997/2430, regulation 11(6).