Finance Act 1996

6 (1) In each of the provisions of the Taxes Act 1988 listed in sub-paragraph (2) below, for “quoted” (wherever occurring) there shall be substituted “listed”.

(2) The provisions referred to in sub-paragraph (1) above are—

(a) paragraph (b) of the definition of “quoted Eurobond” in section 124(6);

(b) section 209(2)(e)(ii);

(c) section 246S(3)(c) and (e);

(d) section 254(11);

(e) section 349(3A)(b);

(f) section 415(1)(b);

(g) section 477A(1A);

(h) section 576(4);

(j) paragraph 11(a) and (c) of Schedule 9;

(k) paragraph (c) of paragraph 1(5C) of Schedule 18;

(l) paragraph 5 of Schedule 20; and

(m) paragraph 13(2)(c) of Schedule 25.

(3) So far as relating to the provision mentioned in sub-paragraph (2)(a) above, sub-paragraph (1) above has effect in relation to any interest paid on a quoted Eurobond on or after 1st April 1996.

(4) So far as relating to the provision mentioned in sub-paragraph (2)(b) above, sub-paragraph (1) above has effect in relation to any interest paid or other distribution made on or after 1st April 1996.

(5) So far as relating to the provisions mentioned in sub-paragraph (2)(c) and (m) above, sub-paragraph (1) above has effect in relation to accounting periods ending on or after 1st April 1996.

(6) So far as relating to the provision mentioned in sub-paragraph (2)(d) above, sub-paragraph (1) above has effect in relation to securities issued on or after 1st April 1996.

(7) So far as relating to the provisions mentioned in sub-paragraph (2)(e) and (g) above, sub-paragraph (1) above has effect in relation to dividends or interest which become payable on or after 1st April 1996.

(8) So far as relating to the provision mentioned in sub-paragraph (2)(f) above, sub-paragraph (1) above has effect in relation to periods of 12 months ending on or after 1st April 1996.

(9) So far as relating to the provision mentioned in sub-paragraph (2)(h) above, sub-paragraph (1) above has effect in relation to relevant periods ending on or after 1st April 1996.

(10) So far as relating to the provisions mentioned in sub-paragraph (2)(j) and (k) above, sub-paragraph (1) above has effect in relation to any time falling on or after 1st April 1996.

(11) So far as relating to the provision mentioned in sub-paragraph (2)(l) above, sub-paragraph (1) above has effect in relation to chargeable periods ending on or after 1st April 1996.