SCHEDULES

SCHEDULE 26Redundant reliefs

Part 2Stamp duty

Exemptions from stamp duty

7(1)In Schedule 13 to FA 1999 (stamp duty: instruments chargeable and rates of duty), paragraph 24(b) is repealed (instruments for sale etc of ship or vessel etc).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)”.