# The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment No. 2) Order 2005, Article 8: Amendment of Part 2 of Schedule 26 to the Finance Act 2002


(1) Amend paragraph 12 as follows.
(2) In sub-paragraph (1) after paragraph (b) insert—
“(ba) a depositary receipt, in relation to shares (see sub-paragraph (17));”.
(3) For sub-paragraph (12) substitute—
“(12) “Share”, in relation to a company, means any share in the company under which an entitlement to receive distributions may arise; and any reference to a share includes a reference to each of the following—
(a) a depositary receipt for shares under which such an entitlement may arise;
(b) in the case of a company that has no share capital, any interests in the company possessed by members of the company;”.
(4) After sub-paragraph (16) insert—
“(17) “Depositary receipt”, in relation to shares (within the meaning of this Schedule) has the same meaning as it has in Part 4 of the Finance Act 1986 in relation to shares (within the meaning of that Part).”.

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Source: https://www.legislation.gov.uk/uksi/2005/2082/article/8 (the official version)
Page: https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-2-order-2005/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.