SCHEDULES

SCHEDULE 39 U.K.Repeal of miscellaneous reliefs etc

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

Acquisitions U.K.

5 (1) The following provisions are repealed— U.K.

(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.