SCHEDULES
SCHEDULE 9 Stamp duty and stamp duty reserve tax
Interpretation
1
1
In this Schedule—
“the Inland Revenue” means the Commissioners of Inland Revenue;
“restructuring scheme” means a transfer scheme, if and to the extent that it provides for the transfer of property, rights or liabilities from a body or person falling within any of paragraphs (a) to (e) of section 85(1) of this Act to another such body or person.
2
For the purposes of this Schedule a transfer, instrument or agreement shall be regarded as made in pursuance of Schedule 8 to this Act if the making of that transfer, instrument or agreement is required or authorised by or under paragraph 2 or 3 of that Schedule.