143 Stamp duty: paired shares
Finance Act 1988 (1988 c 39) | Legislation

143  Stamp duty: paired shares

(1) This section applies where—

(a) the articles of association of a company incorporated in the United Kingdom (“the UK company”) and the equivalent instruments governing a company which is not so incorporated (“the foreign company”) each provide that no share in the company to which they relate may be transferred otherwise than as part of a unit comprising one share in that company and one share in the other; and

(b) such units are to be or have been offered for sale to the public in the United Kingdom and, at the same time, [other] such units are to be or, as the case may be, have been offered for sale to the public at a broadly equivalent

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