Paragraph 13 Stamp duty reserve tax
United Kingdom
(1)
Section 97AA (clearance services: further exception) is renumbered section 97ZA.
(2)
In that section—
(a)
in the heading, for “further exception” substitute “exception for replacement securities”;
(b)
in subsection (1) omit “or issue”;
(c)
in subsection (3)—
(i)
in paragraph (a), in the words before sub-paragraph (i) omit “or issue”;
(ii)
in paragraph (b) omit “or (4)”;
(d)
in subsection (4), in paragraph (a) omit “or issued”.