Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 2 April 2007 - onwards
  Version 3 of 3    

914. Returns by issuing houses, stockbrokers, auctioneers, etc.

(1) For the purpose of obtaining particulars of chargeable gains, an inspector may by notice in writing require a return under any provision of this section.

(2)

(a) In this subsection, "shares" includes units in a unit trust.

(b) An issuing house or other person carrying on a business of effecting public issues of shares or securities in any company, or placings of shares or securities in any company, either on behalf of the company or on behalf of holders of blocks of shares or securities which have not previously been the subject of a public issue or placing, may be required to make a return of all such public issues or placings effected by that person in the course of the business in the period specified in the notice requiring the return, giving particulars of the persons to or with whom the shares or securities are issued, allotted or placed, and the number or amount of the shares or securities so obtained by them respectively.

(3) A person not carrying on such a business may be

Comparing proposed amendment...