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Finance Act 1997

Finance Act 1997 Sch 10 para 2

Sch 10 para 2

(1) In subsection (3) of section 129B of the Taxes Act 1988 (stock lending fees under approved stock lending arrangements), for “an approved” there shall be substituted “ any ” . (2) For subsection (4) of that section (meaning of approved stock lending arrangement) there shall be substituted the following subsection— (4) In this section “ stock lending arrangement ” has the same meaning as in section 263B of the 1992 Act.

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