Finance Act, 1999
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Amendment of section 207 (exemption from stamp duty of certain financial services instruments) of Finance Act, 1992. |
142.—(1) Section 207 of the Finance Act, 1992 , is hereby amended in subsection (1)— | |
(a) by the substitution of “is dealt in” for “is dealt in and quoted” in subparagraph (I) of paragraph (b) of the definition of “American depositary receipt”, | ||
(b) by the substitution of “so dealt in” for “so dealt in and quoted” in subparagraph (II) of paragraph (b) of the definition of “Americ\agrave\n depositary receipt”, and | ||
(c) by the substitution of “dealt in” for “dealt in and quoted” in the definition of “financial futures agreement”. | ||
(2) This section shall apply and have effect as respects instruments executed on or after the date of the passing of this Act. |