115. Amendment of section 207 (exemption from stamp duty of certain financial services instruments) of Finance Act, 1992.

Section 207 of the Finance Act, 1992, is hereby amended in subsection (1) -

(a) by the deletion of the words ", which are dealt in and quoted on a recognised stock exchange," in the definition of "depositary", and

(b) by the deletion of the words "which are dealt in and quoted on a recognised stock exchange" in paragraph (a)(i) of the definition of "American depositary receipt".