# Finance Act 1973, Paragraph 5


In section 21 of the Taxes Management Act 1970—
(a) the words “or dealing broker”, wherever they occur, and the definition of “dealing broker” in subsection (7) shall be omitted; and
(b) for the definitions of “broker” and “jobber” in subsection (7) there shall be substituted the following:—
““broker” means a member of The Stock Exchange who carries on his business in the United Kingdom and is not a jobber;
“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”.

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Source: https://www.legislation.gov.uk/ukpga/1973/51/schedule/21/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1973/schedule-21/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.