Part 4 U.K.SDLT, stamp duty and SDRT
(1) Anti-avoidance: partnerships
These repeals have effect in accordance with section 72 of this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2003 (c. 14) | In Schedule 15— (a) paragraphs 13 and 14(1)(b) and (4), and (b) in the italic cross-heading before paragraph 14, the words “for consideration”. |
(2) Exemptions: intermediaries, repurchases etc
| |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 1986 (c. 41) | In section 80B(2), the definition of “EEA exchange”. In section 80C(7), the definition of “EEA exchange” (together with the word “and” at the end of it). In section 88B(2), the definition of “EEA exchange”. In section 89AA(6), the definition of “EEA exchange”. |
Finance (No.2) Act 2005 (c. 22) | Section 50. |
Finance Act 2007 (c. 11) | Section 73. Schedule 21. |
(3) certain transfers of school land
These repeals have effect in accordance with section 79 of this Act. | |
Short title and chapter | Extent of repeal |
---|---|
School Standards and Framework Act 1998 (c. 31) | Sections 79 and 79A. |
Education and Inspections Act 2006 (c. 40) | In Part 3 of Schedule 4, paragraph 20. |
(4) Payment of SDLT
These repeals have effect in accordance with section 80 of this Act. | |
Short title and chapter | Extent of repeal |
---|---|
Finance Act 2003 (c. 14) | In section 76(3), paragraph (b) and the word “and” before it. In section 81(2), paragraph (b) and the word “and” before it. In Schedule 10, in paragraph 2(2), paragraph (b) and the word “and” before it. |