SCHEDULES

SCHEDULE 32 U.K.Stamp duty: abolition of fixed duty on certain instruments

Part 1 U.K.Abolition of fixed duty

FA 1985 U.K.

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

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

3 U.K.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”.