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The Enactment of Extra-Statutory Concessions Order 2013
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- UK Statutory Instruments
- 2013 No. 234
- Article 8
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Groups of companies arrangements: stamp taxes
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8. In paragraph 2 of Schedule 7 to the Finance Act 2003 (restrictions on availability of group relief), in sub-paragraph (1)(1) for the third sentence substitute “For other exceptions to this, see sub-paragraph (3A) and paragraphs 2A and 2B.”.
(1)
Sub-paragraph (1) of paragraph 2 of Schedule 7 to the Finance Act 2003 (c. 14) was amended by section 167(2) and (5) of the Finance Act 2006 (c. 25).
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