94 Depositary receipts: supplementary
Finance Act 1986 (1986 c 41) | Legislation

94  Depositary receipts: supplementary

(1)ÌýÌýÌýÌý For the purposes of [sections 93 and 97AC] a depositary receipt for chargeable securities is an instrument acknowledging—

(a)ÌýÌýÌýÌý that a person holds chargeable securities or evidence of the right to receive them, and

(b)ÌýÌýÌýÌý that another person is entitled to rights, whether expressed as units or otherwise, in or in relation to chargeable securities of the same kind, including the right to

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