OpenLegislation

Other charges: clearance services Other charges: clearance servicesF1

  1. 96Clearance services : 1.5% charge
  2. 97Clearance services: exceptions
  3. 97ZAClearance services: exception for replacement securities.
  4. 97AClearance services: election for alternative system of charge.
  5. Depositary receipts and clearance services: further exceptions

Annotations

Textual amendments

F1

S. 96 cross-heading inserted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by Finance Act 2024 (c. 3), Sch. 11 para. 11(1) (with Sch. 11 para. 27)

Notes on Part IV

Modifications

C1

Pt. 4: construed as one with 1999 c. 16, Pt. VI (27.7.1999) by Finance Act 1999 (c. 16), s. 123(1)

C2

Pt. 4: power to restrict conferred (27.7.1999) by Finance Act 1999 (c. 16), s. 119 (with s. 123(4))

C3

Pt. 4: power to extend conferred (1.5.1995) by Finance Act 1995 (c. 4), s. 152(2)(b)(6)

C4

Pt. 4: 2019 c. 1, s. 48 construed as one with this Part (with effect in accordance with s. 48(12) of the amending Act) by Finance Act 2019 (c. 1), s. 48(11)

C5

Pt. 4: 2019 c. 1, s. 48A construed as one with this Part by 2019 c. 1, s. 48A(9) (as inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 78)