Finance Act 2006

Amendment of First Schedule to Principal Act.

100.— The First Schedule (inserted by the Value-Added Tax (Amendment) Act 1978 ) to the Principal Act is amended—

(a) in paragraph (i)(a) by inserting “other than the issue of new stocks, new shares, new debentures or new securities made to raise capital, the” after “the issue,”, and

(b) in paragraph (i)(b) by substituting “of stocks, shares, debentures and other securities, other than documents establishing title to goods,” for “specified in subparagraph (a),”.