SCHEDULES

SCHEDULE 39Repeal of miscellaneous reliefs etc

PART 1Stamp duty and stamp duty land tax

Land in disadvantaged areas

7

1

Sections 92 to 92B of, and Schedule 30 to, FA 2001 (exemption for land in disadvantaged areas) are repealed.

2

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

a

in FA 2002, section 110;

b

in Schedule 9 to FA 2005, paragraphs 2, 3 and 5;

c

in Schedule 1 to CTA 2010, paragraph 366.

3

Despite the repeal of section 92 of FA 2001, any regulations made under subsection (4) of that section continue to have effect for the purposes of section 72DA of the Insolvency Act 1986 (exception from prohibition of appointment of administrative receiver in respect of urban regeneration projects).