{
  "url": "https://openlegislation.uk/finance-act-1973/schedule-21/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-1973/schedule-21/paragraph-5.json",
  "legislation": "ukpga/1973/51",
  "legislation_title": "Finance Act 1973",
  "legislation_url": "https://openlegislation.uk/finance-act-1973",
  "path": "schedule/21/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In section 21 of the Taxes Management Act 1970—\n(a) the words “or dealing broker”, wherever they occur, and the definition of “dealing broker” in subsection (7) shall be omitted; and\n(b) for the definitions of “broker” and “jobber” in subsection (7) there shall be substituted the following:—\n““broker” means a member of The Stock Exchange who carries on his business in the United Kingdom and is not a jobber;\n“jobber” means a member of The Stock Exchange who is recognised by the Council thereof as carrying on the business of a jobber and carries on that business in the United Kingdom”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "The text of s. 59(3)(a), Sch. 16A, Sch. 21 para. 5 and Sch. 22 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1973/51/schedule/21/paragraph/5",
    "retrieved_at": "2026-10-29T10:46:52.406873+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}