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Amendment of section 89AA of the Finance Act 1986
This section has no associated Explanatory Memorandum
2. In section 89AA(2A) of the Finance Act 1986 (exception from the principal charge for repurchases and stock lending)()—
(a)omit “and” at the end of paragraph (a), and
(b)at the end of paragraph (b) insert
“; and
(c)that chargeable securities are transferred to P or his nominee and Q or his nominee in pursuance of the arrangement.”.
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