Point in time view as at 17/07/2013.
Finance Act 2009, Cross Heading: Stock lending arrangements is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)Schedule 37 contains provision amending Part 3 (stamp duty) and Part 4 (stamp duty reserve tax) of FA 1986 in respect of repurchase and stock lending arrangements in the event of the insolvency of one of the parties.
(2)The amendments made by that Schedule have effect where the insolvency in question occurs on or after 1 September 2008.
(3)This section and that Schedule cease to have effect—
(a)in relation to the amendments made to Part 3 of FA 1986, when the repeal of sections 80 to 85 of that Act (by Part 6 of Schedule 19 to, and in accordance with sections 107 to 109 of, FA 1990) comes into force, and
(b)in relation to the amendment made to Part 4 of FA 1986, when the repeal of that Part (by Part 7 of Schedule 19 to, and in accordance with section 110 of, FA 1990) comes into force.
Modifications etc. (not altering text)
C1S. 83 ceases to have effect in accordance with s. 83(3)
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