SCHEDULES
SCHEDULE 40 Gilt stripping: taxation provisions
The Stamp Act 1891 (c. 39)
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1
At the end of paragraph (1) of the general exemptions at the end of Schedule 1 to the Stamp Act 1891 (exemption for Government stocks etc.) there shall be inserted “
or strips (within the meaning of section 47 of the M1Finance Act 1942) of such stocks or funds
”
.
2
Where any day is appointed as the abolition day for the purposes of sections 107 to 110 of the M2Finance Act 1990, sub-paragraph (1) above shall cease to have effect in accordance with the provisions of that Act for the coming into force of the repeal of the paragraph mentioned in that sub-paragraph.