Paragraph 14 Corporation Tax Act 2009

In section 697 of the Corporation Tax Act 2009 M1 (exceptions to section 696)—

(a)

in subsection (1)(a) after “recognised clearing house,” insert “ recognised CSD, ”;

(b)

in subsection (6)—

(i)

after “ “recognised clearing house”,” insert “ “recognised CSD”, ”;

(ii)

for “investment exchanges and clearing houses” substitute “ bodies ”.

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