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The Stamp Duty and Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003

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Amendments to the Companies Act 1985

2.—(1) Section 88 of the Companies Act 1985 (return as to allotments, etc.)(1) is amended as follows.

(2) In subsection (3) omit the words from “stamped” to the end.

(3) Omit subsection (4).

(4) This regulation has effect in relation to contracts such as are mentioned in section 88(2)(b)(i) of the Companies Act 1985 that are entered into on or after 1st December 2003.

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