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Finance Act 2012

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Changes over time for: Cross Heading: Instruments subject to duty of fixed amount

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There are currently no known outstanding effects for the Finance Act 2012, Cross Heading: Instruments subject to duty of fixed amount. Help about Changes to Legislation

Instruments subject to duty of fixed amountU.K.

4(1)Section 87 of FA 1985 (certificates) is amended as follows.U.K.

(2)Omit subsection (2) (power to exempt instruments chargeable to stamp duty of a fixed amount).

(3)In subsection (5), omit “or Treasury (as the case may be)”.

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