The Taxes (Amendments) (EU Exit) Regulations 2019

Finance Act 1997 U.K.

7.—(1) Part 4 of the Finance Act 1997(1) (indirect taxes: overpayments etc.) is amended by paragraph (3) and Part 7 of that Act (stamp duty and stamp duty reserve tax) is amended by paragraph (2).

(2) In section 96(8)(2) in the definition of “general insurance company” omit the words from “or under paragraph 15” to “that Schedule)”.

(3) In Schedule 5, in paragraph 2(4)(a)(3) for “, subordinate legislation or EU legislation” substitute “or subordinate legislation”.

Commencement Information

I1 Reg. 7 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

(1)

1997 c. 16.

(2)

Section 96(8) was relevantly amended by S.I. 2001/3629 and paragraph 83 of Schedule 18 to the Financial Services Act 2012 (c. 21).

(3)

Paragraph 2(4)(a) was amended by S.I. 2011/1043.