Finance (No. 2) Act 1987

99 Stamp duty: options etc. U.K.

(1) In section 50 of the Finance Act 1987 F1 (stamp duty exemption for options to acquire, and other interests in, exempt securities), in subsection (1), after the word “acquire” there shall be inserted the words “or to dispose of”.

(2) In subsection (3) of that section, after the words “the Finance Act (Northern Ireland) 1967 F2 ” (in both places) there shall be inserted the words “or section 79(2) of the Finance Act 1986”.

Textual Amendments

F1 1987 c. 16.

F2 1967 c. 20 (N. I.).