Point in time view as at 31/01/2013.
Finance Act 1999, Paragraph 20 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
20(1)Section 88 of the Finance Act 1986 (stamp duty reserve tax: special cases) is amended as follows.U.K.
(2)In subsection (1) for paragraphs (aa) and (ab) substitute—
“(aa)paragraph 24(d) of Schedule 13 to the Finance Act 1999 (renounceable letters of allotment etc.),”.
(3)In subsection (1A)(b) for “50p” substitute “ £5 ”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
