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SCHEDULES

SCHEDULE 26Redundant reliefs

Part 2Stamp duty

Exemptions from stamp duty

5Section 45 of FA 1944 (exemption of certain assignments by seamen from stamp duty) is repealed.

6Section 31 of FA 1953 (instruments relating to National Savings) is repealed.

7(1)In Schedule 13 to FA 1999 (stamp duty: instruments chargeable and rates of duty), paragraph 24(b) is repealed (instruments for sale etc of ship or vessel etc).

(2)Accordingly, in that Act—

(a)in section 123(3), in the entry for paragraph 24 of Schedule 13, omit “, (b)”, and

(b)in Part V(6) of Schedule 20, in paragraph (d) of the entry for Schedule 13, omit “, (b)”.