xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 7Stamp Duty Reserve Tax

Renounceable letters of allotment, etc.

3(1)In section 88(3)(a), after the words "subsection (2)" there shall be inserted the words "the words 'the expiry of the period of two months beginning with' and".

(2)This paragraph shall have effect in relation to agreements made on or after 1st August 1987.