Valid from 17/07/2012

SCHEDULES

SCHEDULE 39 U.K. Repeal of miscellaneous reliefs etc

PART 1 U.K. Stamp duty and stamp duty land tax

Application and transitional provision U.K.

10 (1) The amendments made by paragraphs 1 to 5, 6(1), 7 and 9(1)(a) of this Schedule have effect in relation to instruments executed on or after 6 April 2013. U.K.

(2) The amendments made by—

(a) paragraphs 6(2) and 9(1)(b) of this Schedule, and

(b) paragraph 9(1)(c) and (2) of this Schedule, so far as relating to the repeal of section 129 of FA 2003,

have effect in relation to instruments stamped on or after 6 April 2013.

(3) The amendments made by paragraph 9(1)(c) and (2), so far as not relating to that repeal, come into force on 6 April 2013.

(4) The amendments made by paragraph 8 of this Schedule have effect in relation to transactions of which the effective date is on or after 6 April 2013.

(5) This paragraph is subject to paragraphs 11 and 12.