SCHEDULES

SCHEDULE 39Repeal of miscellaneous reliefs etc

PART 1Stamp duty and stamp duty land tax

Acquisitions

5

1

The following provisions are repealed—

a

section 76 of FA 1986 (rate of stamp duty payable on acquisitions), and

b

section 113 of, and Schedule 35 to, FA 2002 (withdrawal of relief for company acquisitions).

2

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

a

in section 98(5) of TMA 1970, in the Table—

i

in the first column, the entry relating to paragraph 11 of Schedule 35 to FA 2002, and

ii

in the second column, the entry relating to paragraph 7 of that Schedule;

b

in Schedule 14 to FA 1999, paragraph 15;

c

in section 127 of FA 2000, subsection (4);

d

in FA 2002, section 112;

e

in FA 2003—

i

section 127, and

ii

in Schedule 19, paragraph 6(3);

f

in Schedule 21 to the Legal Services Act 2007, paragraph 136;

g

in Schedule 1 to CTA 2010, paragraphs 196, 372 and 376.