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Finance Act 1986
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Changes over time for: Section 66
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1986, Section 66.
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66Company's purchase of own sharesU.K.
(1)This section applies where a company purchases its own shares under section [F1690] of the Companies Act [F12006] F2....
(2)[F3Any return which relates to any of the shares] purchased and is delivered to the registrar of companies under section [F4707] of that Act F5... shall be charged with stamp duty, and treated for all purposes of the Stamp Act 1891 M1, as if it were an instrument transferring the shares[F6to which it relates] on sale to the company in pursuance of the contract (or contracts) of purchase concerned.
F7(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)Subject to subsection (4) below, this section applies to any [F8such return] which is delivered to the registrar of companies on or after the day of The Stock Exchange reforms.
(4)This section does not apply to any return to the extent that the shares to which it relates were purchased under a contract entered into before the day of The Stock Exchange reforms.
(5)In this section “the day of The Stock Exchange reforms” means the day on which the rule of The Stock Exchange that prohibits a person from carrying on business as both a broker and a jobber is abolished.
Textual Amendments
F1Word in s. 66(1) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 7(a)
F2Words in s. 66(1) omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 7(a)
F3Words in s. 66(2) substituted (with effect in accordance with s. 195(12) of the amending Act) by Finance Act 2003 (c. 14), Sch. 40 para. 2(a)(i)
F4Word in s. 66(2) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 7(b)
F5Words in s. 66(2) omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 7(b)
F6Words in s. 66(2) inserted (with effect in accordance with s. 195(12) of the amending Act) by Finance Act 2003 (c. 14), Sch. 40 para. 2(a)(iii)
F7S. 66(2A) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 5
F8Words in s. 66(3) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 7(c)
Modifications etc. (not altering text)
C1S. 66(2) excluded (with effect in accordance with Sch. 24 para. 12(1) of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 6
Marginal Citations
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