101 Loan capital
Finance Act 2008 (2008 c 9) | Legislation

101  Loan capital

(1)     Section 79 of FA 1986 (stamp duty and loan capital) is amended as follows.

(2)     In subsection (6), for “subsection (7)” substitute “subsections (7) to (7B)”.

(3)     After subsection (7A) insert—

“(7B)     Subsection (4) shall not be prevented from applying to a capital market

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