OpenLegislation

Paragraph 5

United Kingdom

Shares in, or securities of, a company which are F1listed on a recognised stock exchange F2. . . .

Annotations

Textual amendments

F1: Word in Sch. 20 para. 5 substituted (with effect in accordance with Sch. 38 para. 6(11) of the amending Act) by Finance Act 1996 (c. 8), Sch. 38 para. 6(1)(2)(l)
F2: Words in Sch. 20 para. 5 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 7(10), Sch. 27 Pt. 6(5)

Notes on Schedule 20

Textual amendments

F1: Sch. 20 repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 144, Sch. 3 Pt. 1 (with Sch. 2)