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VATA 1994, Sch 9, Group 5, Item 6—scope of the exemption

Exemption is extended to¹:

1. Ìý

   (1)ÌýÌýÌýÌý the issue, transfer or receipt of, or any dealing with, any security or secondary security within the descriptions set out below, and

2. Ìý

   (2)ÌýÌýÌýÌý the provision of intermediary services in relation to the above by a person acting in an intermediary capacity

The following securities and secondary securities are within the scope of this item²:

1. Ìý

   (a)ÌýÌýÌýÌý shares, stock, bonds, notes (other than promissory notes), debentures³, debenture stock, or shares in an oil royalty

2. Ìý

   (b)ÌýÌýÌýÌý certificates of deposit⁴

3. Ìý

   (c)ÌýÌýÌýÌý government bills⁵

4. Ìý

   (d)ÌýÌýÌýÌý any letter of allotment or rights; any warrant conferring an option to acquire a security included in VATA 1994, Sch 9, Group 5, Item 6; any renounceable or scrip certificates, rights coupons, coupons representing dividends or interest on a security included in that item, bond mandates or other documents conferring or containing