Finance Act 1997U.K.
This section has no associated Explanatory Memorandum
7.—(1) Part 4 of the Finance Act 1997(1) (indirect taxes: overpayments etc.) is amended by paragraph (3) and Part 7 of that Act (stamp duty and stamp duty reserve tax) is amended by paragraph (2).
(2) In section 96(8)(2) in the definition of “general insurance company” omit the words from “or under paragraph 15” to “that Schedule)”.
(3) In Schedule 5, in paragraph 2(4)(a)(3) for “, subordinate legislation or EU legislation” substitute “or subordinate legislation”.
Commencement Information
(1)
(2)
Section 96(8) was relevantly amended by S.I. 2001/3629 and paragraph 83 of Schedule 18 to the Financial Services Act 2012 (c. 21).
(3)
Paragraph 2(4)(a) was amended by S.I. 2011/1043.