# Finance Act 2014, Paragraph 2


In section 99 (interpretation), after subsection (4A) insert—
“(4B) Chargeable securities” does not include securities falling within paragraph (a), (b) or (c) of subsection (3) which are admitted to trading on a recognised growth market but not listed on that or any other market.
(4C) In subsection (4B), “listed” and “recognised growth market” are to be construed in accordance with section 99A.”

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/24/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-24/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.