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The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment No. 2) Order 2005

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Amendment of Part 2 of Schedule 26 to the Finance Act 2002

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8.—(1) Amend paragraph 12 as follows.

(2) In sub-paragraph (1) after paragraph (b) insert—

“(ba)a depositary receipt, in relation to shares (see sub-paragraph (17));”.

(3) For sub-paragraph (12) substitute—

“(12) “Share”, in relation to a company, means any share in the company under which an entitlement to receive distributions may arise; and any reference to a share includes a reference to each of the following—

(a)a depositary receipt for shares under which such an entitlement may arise;

(b)in the case of a company that has no share capital, any interests in the company possessed by members of the company;”.

(4) After sub-paragraph (16) insert—

“(17) “Depositary receipt”, in relation to shares (within the meaning of this Schedule) has the same meaning as it has in Part 4 of the Finance Act 1986(1) in relation to shares (within the meaning of that Part).”.

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