Paragraph 10 Stamp duty reserve tax
United Kingdom
In section 95A (depositary receipts: exception for replacement securities)—
(a)
in subsection (1) omit “, issue”;
(b)
in subsection (3)—
(i)
in paragraph (a), in the words before sub-paragraph (i) omit “, issue”;
(ii)
in paragraph (b) omit “or (3)”;
(c)
in subsection (4), in paragraph (a) omit “, issued”.