Paragraph 9 Stamp duty reserve tax
United Kingdom
In section 95 (depositary receipts: exceptions)—
(a)
in subsection (1), in the words after paragraph (b) omit “subject to section 97C,”;
(b)
in subsection (2), in the words before paragraph (a) omit “, issue”;
(c)
omit subsections (3) to (5);
(d)
omit subsection (7).