[97AC Exempt listing transfers]
Finance Act 1986 (1986 c 41) | Legislation

[97AC  Exempt listing transfers]

[(1)     There is to be no charge to tax under section 93 or 96 in respect of an exempt listing transfer.

(2)     For the purposes of subsection (1), a transfer of chargeable securities issued by a company is an “exempt listing transfer” if—

(a)     it is a transfer in the course of qualifying listing arrangements, and

(b)     those arrangements do not affect the

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