Related Commentary  Related HMRC Manuals

95(1)  Where securities are transferred–

(a)to a company which at the time of the transfer falls within subsection (6) of section 67 above and is resident in the United Kingdom, and

(b)from a company which at that time falls within that subsection and is so resident,

subject to section 97C, there shall be no charge to tax under section 93 above in respect of the transfer.

95(2)  There shall be no charge to tax under section 93 above in respect of a transfer, issue or appropriation of a UK bearer instrument, except in the case of–

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