Stamp duty reserve tax
10In section 95A (depositary receipts: exception for replacement securities)—
(a)in subsection (1) omit “, issue”;
(b)in subsection (3)—
(i)in paragraph (a), in the words before sub-paragraph (i) omit “, issue”;
(ii)in paragraph (b) omit “or (3)”;
(c)in subsection (4), in paragraph (a) omit “, issued”.