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Amendments of enactments for references about shares, capital, securities, etc
This section has no associated Explanatory Memorandum
7. FA 1986() is amended as follows—
(a)in section 66(1) (stamp duty: company’s purchase of own shares): substitute “690” for “162”, substitute “2006” for “1985”, and omit everything from “or” to “1982”;
(b)in section 66(2): substitute “707” for “169(1) or (1B)”, and omit everything from “or,” to “Order”;
(c)in section 66(3): substitute “such return” for everything from “return” to “1982,”;
(d)in section 90(7A) (stamp duty reserve tax: exceptions): substitute “724” for “162A”, and substitute “2006” for “1985”;
(e)in section 92(1D)(a) (stamp duty reserve tax: repayment or cancellation): substitute “707” for “169(1) or (1B)”, and substitute “2006” for “1985”;
(f)in section 99(10)(b) (stamp duty reserve tax: interpretation): substitute “section 133(3) of the Companies Act 2006 (transactions in shares registered in overseas branch register)” for everything from “paragraph 8” to “(equivalent provision for Northern Ireland)”.
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