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The Stamp Duty Reserve Tax (Amendment of section 89AA of the Finance Act 1986) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 3236
- Regulation 2
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Amendment of section 89AA of the Finance Act 1986
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2. In section 89AA(2A) of the Finance Act 1986 (exception from the principal charge for repurchases and stock lending)(1)—
(a)omit “and” at the end of paragraph (a), and
(b)at the end of paragraph (b) insert
“; and
(c)that chargeable securities are transferred to P or his nominee and Q or his nominee in pursuance of the arrangement.”.
(1)
Subsection (2A) of section 89AA was inserted by paragraph 6(3) of Schedule 21 to the Finance Act 2007.
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