SCHEDULES

SCHEDULE 39Repeal of miscellaneous reliefs etc

PART 1Stamp duty and stamp duty land tax

Nationalisation schemes

1

1

Section 52 of FA 1946 (exemption from stamp duty of documents connected with nationalisation schemes) is repealed.

2

In consequence of the provision made by sub-paragraph (1)—

a

section 67 of that Act (short title, construction, etc) is repealed,

b

in section 41(1) of the Transport Act 1962 (exemptions from stamp duty), omit the words from “, or in section fifty-two” to “schemes),”, and

c

in section 160(1) of the Transport Act 1968 (stamp duty), omit the words from “or in section 52” to “schemes)”.