Paragraph 17
United Kingdom
In a case where—
(a)
a security is the subject of a transfer to which paragraph 5 aboveapplies, and
(b)
apart from this paragraph, the transfer would be a transfer for thepurposes of sections 710 to 728 of the Taxes Act 1988,
the transfer shall not be a transfer for those purposes.
Notes on Schedule 11
Textual amendments
- F1
Sch. 11 repealed (29.4.1996) by 1996 c. 8, ss. 104, 205, Sch. 14 para. 57, Sch. 41 Pt. V(3) (with savings in Pt. IV Ch. II (ss. 80-105))