SCHEDULES

SCHEDULE 39Repeal of miscellaneous reliefs etc

PART 1Stamp duty and stamp duty land tax

Shared ownership transactions

3

(1)

The following provisions are repealed—

(a)

section 97 of FA 1980,

(b)

section 108 of FA 1981, and

(c)

section 54 of FA 1987.

(2)

In consequence of the provision made by sub-paragraph (1), omit the following provisions—

(a)

in Schedule 2 to the Housing (Consequential Provisions) Act 1985, paragraph 43;

(b)

in FA 1988, section 142(1);

(c)

in Schedule 14 to FA 1999, paragraph 6.