This section has no associated Explanatory Notes
372U.K.In section 113(4)(b) (stamp duty: withdrawal of relief for company acquisitions) for “section 416 of the Taxes Act 1988” substitute “ sections 450 and 451 of the Corporation Tax Act 2010 ”.
372U.K.In section 113(4)(b) (stamp duty: withdrawal of relief for company acquisitions) for “section 416 of the Taxes Act 1988” substitute “ sections 450 and 451 of the Corporation Tax Act 2010 ”.