- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/07/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 10/07/2003.
There are currently no known outstanding effects for the Finance Act 1996, Section 188.
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(1)In section 87 of the M1Finance Act 1986 (the principal charge) in subsection (2) (tax charged on the expiry of the period of two months beginning with the relevant day unless the first and second conditions are fulfilled before that period expires) the following shall be omitted—
(a)the words “ the expiry of the period of two months beginning with ”, and
(b)the words from “ unless ” to the end.
(2)In section 88 of that Act (special cases) in subsection (1) (which provides for instruments on which stamp duty is not chargeable by virtue of certain enactments to be disregarded for the purposes of section 87(4) and (5)) before paragraph (a) there shall be inserted—
“(aa)section 65(1) of the M2Finance Act 1963 (renounceable letters of allotment etc),
(ab)section 14(1) of the M3Finance Act (Northern Ireland) 1963 (renounceable letters of allotment etc.),”.
(3)Subsections (2) and (3) of that section (which are superseded by subsection (2) above) shall cease to have effect.
(4)In section 92(1) of that Act (repayment or cancellation of tax where the conditions in section 87(4) and (5) are shown to have been fulfilled after the expiry of the period of two months beginning with the relevant day but before the expiry of six years so beginning)—
(a)for “after the expiry of the period of two months (beginning with the relevant day, as defined in section 87(3))” there shall be substituted “ on or after the relevant day (as defined in section 87(3)) ”; and
(b)for “(so beginning)” there shall be substituted “ (beginning with that day) ”.
(5)The amendments made by this section shall have effect in relation to an agreement to transfer securities if—
(a)the agreement is conditional and the condition is satisfied on or after 1st July 1996; or
(b)the agreement is not conditional and is made on or after that date.]
Textual Amendments
F1Ss. 186-196 repealed (with effect as mentioned in Sch. 41 Pt. VII, Note 4 of the amending Act) by 1996 c. 8, s. 205, Sch. 41 Pt. VII and s. 188 repealed (with effect as mentioned in Sch. 20 Pt. V(2), Notes 1, 2 of the amending Act) by 1999 c. 16, s. 138, Sch. 20 Pt. V(2)
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