# Finance Act 1989, Paragraph 17

Extent: E+W+S+N.I.

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.

---
Source: https://www.legislation.gov.uk/ukpga/1989/26/schedule/11/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-1989/schedule-11/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.