(2)
Subsection (1) does not apply in respect of any transfer or transaction with
respect to marketable securities or commercial fishery shares that occurs
before 1 July 2016 and, accordingly, does not affect any requirement to pay
duty under this Chapter in respect of the transfer or transaction.
(3) In
this section--
"commercial fishery share" means a share in a share management fishery (within
the meaning of the Fisheries Management Act 1994 ).