Paragraph 26 Transitional provision: depositary receipts: exception from SDRT for replacement securities

This paragraph applies for the purposes of section 95A of FA 1986 (depositary receipts: exception for replacement securities) where the securities mentioned in subsection (3)(a) of that section were issued before 1 January 2024.

The amendments made by paragraphs 7 and 10 are to be disregarded.