Application of amendments to Chapter 3 relating to surcharge call option assignment duty

In force

An amendment made to Part 2 of Chapter 3 by the amending Act applies only in respect of a call option assignment (within the meaning of that Part) made on or after the commencement of the amendment.

This Act’s bill:Explanatory memorandum Second reading speech

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121 Application of amendments to Chapter 3 relating to surcharge call option assignment duty