6
In forceProvisions relating to Chapter 4 (Marketable securities—on-market transfers (Broker provisions))
Schedule 1Savings, transitional and other provisions
Part 2Provisions consequent on enactment of this Act
6 Provisions relating to Chapter 4 (Marketable securities—on-market transfers (Broker provisions))
(1)
Imposition of duty The duty charged by Chapter 4 is charged on sales and transfers of marketable securities, and on associated transactions as referred to in section 145 (1) (d), that take place on or after 5 July 1998, except as provided by this clause.
(2)
Additional duty on marketable securities held otherwise than for short terms—sec 155 Section 155 extends to purchases and sales made before 5 July 1998 if the liability to pay duty under that section arises on or after that date.
This Act’s bill:Explanatory memorandumSecond reading speech
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