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Finance Act 1989
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Rhagor o Adnoddau
Changes over time for: Section 173
Alternative versions:
- 01/02/1991- Amendment
- 27/07/1999- Amendment
- 06/04/2003
Point in time
Status:
Point in time view as at 06/04/2003.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1989, Section 173.
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[F1173 Insurance: abolition of certain duties.U.K.
(1)Stamp duty shall not be chargeable under—
(a)the heading “Policy of Life Insurance” in Schedule 1 tothe M1Stamp Act 1891, or
(b)paragraph (3) of the heading “Bond, Covenant, or Instrument of any kindwhatsoever” in that Schedule (superannuation annuities).
(2)Subject to section 4 of the Stamp Act 1891 (separate charges oninstruments containing or relating to several distinct matters) an instrumentwhich, but for subsection (1) above, would be chargeable with stamp duty underparagraph (3) of the heading mentioned in paragraph (b) of that subsectionshall not be chargeable with stamp duty under any other provision of the StampAct 1891.
(3)Section 100 of the Stamp Act 1891 (penalty for not making out policy ormaking policy not duly stamped) shall cease to have effect.
(4)Section 118 of the Stamp Act 1891 (assignment of life insurance policy tobe stamped before payment of money assured) shall cease to have effect.
(5)Section 47(3) of the M2Finance Act 1966 (enhanced dutywhere policy not exceeding 2 years is varied so as to exceed 2 years) andsection 5(3) of the M3Finance Act (Northern Ireland)1966 (equivalent provision for Northern Ireland) shall cease to have effect.
(6)Subsections (1) and (2) above apply to instruments made after 31stDecember 1989.
(7)So far as it relates to section 100(1) of the 1891 Act, subsection (3)above applies where a person receives, or takes credit for, a premium orconsideration for insurance after 30th November 1989.
(8)So far as it relates to section 100(2) of the 1891 Act, subsection (3)above applies where the policy is made after 31st December 1989.
(9)Subsection (4) above applies to instruments of assignment made after 31stDecember 1989.
(10)Subsection (5) above applies where the policy is varied after 31stDecember 1989 (whenever it was made).]
Textual Amendments
F1S. 173 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) of the amending Act) by 1999 c. 16, s. 138, Sch. 20 Pt. V(2), notes 1, 2
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