Paragraph 27 Transitional provision: clearance services: exception from SDRT for replacement securities

This paragraph applies for the purposes of section 97ZA of FA 1986 (clearance services: 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 11 and 13 are to be disregarded.