Finance Act, 1996
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Amendment of section 207 (exemption from stamp duty of certain financial services instruments) of Finance Act, 1992. |
115.— Section 207 of the Finance Act, 1992 , is hereby amended in subsection (1)— | |
(a) by the deletion of the words “, which are dealt in and quoted on a recognised stock exchange,” in the definition of “depositary”, and | ||
(b) by the deletion of the words “which are dealt in and quoted on a recognised stock exchange” in paragraph (a) (i) of the definition of “American depositary receipt”. |