SCHEDULES

SCHEDULE 32Stamp duty: abolition of fixed duty on certain instruments

Part 1Abolition of fixed duty

FA 1985

1

Part 3 of FA 1985 (stamp duty) is amended as follows.

2

In section 83 (transfers in connection with divorce, dissolution of civil partnership, etc), omit subsection (2) (fixed duty).

3

In section 84 (death: varying dispositions, and appropriations)—

(a)

omit subsections (8) and (9) (fixed duty and adjudication), and

(b)

in subsection (11) (commencement), omit the words from “and,” to “subsection (8) above”.