# Finance Act 2007, Paragraph 6


In section 90(8) of FA 1986 (exceptions to the charge to SDRT), for paragraph (b) substitute—
“(b) references to anything listed on a recognised stock exchange shall be construed in accordance with section 1005 of the Income Tax Act 2007;”.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-26/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.