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Finance Act 2014

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Changes over time for: Paragraph 11

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Finance Act 2014, Paragraph 11 is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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11(1)Schedule 15 to FA 2003 (SDLT: partnerships) is amended as follows.U.K.

(2)In paragraph 31(1) (stamp duty on transfers of partnership interests: continued application), after “that section)” insert “ or in Schedule 24 to the Finance Act 2014 (abolition of stamp duty in relation to certain securities) ”.

(3)In paragraph 33—

(a)in sub-paragraph (1A), for “stock or marketable” substitute “ relevant ”,

(b)in sub-paragraph (3), for “stock or marketable” substitute “ relevant ”,

(c)in that sub-paragraph omit “that stock and” (in both places),

(d)in sub-paragraph (6), for “stock or” (in each place) substitute “ relevant ”,

(e)in sub-paragraph (7), for “stock or” (in both places) substitute “ relevant ”, and

(f)after sub-paragraph (8) insert—

(8A)In this paragraph “relevant securities” means stock or marketable securities other than any stock or marketable securities admitted to trading on a recognised growth market but not listed on any market.

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