[95A Depositary receipts: exception for replacement securities]
Finance Act 1986 (1986 c 41) | Legislation

[95A  Depositary receipts: exception for replacement securities]

[(1) There shall be no charge to tax under section 93 above in respect of the transfer... or appropriation of chargeable securities (“the new securities”) issued by a company in place of existing securities of the same company (“the old securities”) if the following conditions are met.

(2)

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