SCHEDULES

SCHEDULE 26Redundant reliefs

Part 2Stamp duty

7Exemptions from stamp duty

1

In Schedule 13 to FA 1999 (stamp duty: instruments chargeable and rates of duty), paragraph 24(b) is repealed (instruments for sale etc of ship or vessel etc).

2

Accordingly, in that Act—

a

in section 123(3), in the entry for paragraph 24 of Schedule 13, omit “, (b)”, and

b

in Part V(6) of Schedule 20, in paragraph (d) of the entry for Schedule 13, omit “, (b)”.