Finance Act 1999

20 (1) Section 88 of the Finance Act 1986 (stamp duty reserve tax: special cases) is amended as follows. U.K.

(2) In subsection (1) for paragraphs (aa) and (ab) substitute—

“(aa) paragraph 24(d) of Schedule 13 to the Finance Act 1999 (renounceable letters of allotment etc.),”.

(3) In subsection (1A)(b) for “50p” substitute “ £5 ”.