# Finance Act 2024, Paragraph 26: Transitional provision: depositary receipts: exception from SDRT for replacement securities

Extent: E+W+S+N.I.

(1) 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.
(2) The amendments made by paragraphs 7 and 10 are to be disregarded.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/11/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-11/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.