http://www.legislation.gov.uk/uksi/2019/719/madeThe Stamp Duty (Method of Denoting Duty) Regulations 2019enKing's Printer of Acts of Parliament2019-03-28STAMP DUTY These Regulations amend legislation relating to stamp duty. The purpose of the amendments is to enable the Commissioners for Her Majesty’s Revenue and Customs to denote duty other than by impressed stamps. 2019 No. 719 Stamp Duty The Stamp Duty (Method of Denoting Duty) Regulations 2019 Made 28th March 2019 Laid before the House of Commons 1st April 2019 Coming into force 22nd April 2019 The Treasury make these Regulations in exercise of the powers conferred by section 204(1) to (6) of the Finance Act 1993. Citation and commencement 1 These Regulations may be cited as the Stamp Duty (Method of Denoting Duty) Regulations 2019 and come into force on 22nd April 2019. Amendments to the Stamp Duties Management Act 1891 2 1 The Stamp Duties Management Act 1891 is amended as follows. 2 In section 13 (offences in relation to dies and stamps) a in subsection (3), for “prints or makes an impression upon any material from” substitute “produces a stamp by means of”, and b in subsections (8) and (9), for “printed or impressed from” substitute “produced by means of”. 3 In section 27 (definitions)— a in the definition of “die”, after “tool,”, in both places it occurs, insert “machine,”, b in the definition of “stamp”, for “impressed” substitute “produced”, and c in the definition of “stamped”, for “impressed with stamps” substitute “bearing stamps produced”. Amendments to the Stamp Act 1891 3 1 The Stamp Act 1891 is amended as follows. 2 In section 2 (all duties to be paid according to regulations of Act), for “impressed stamps” substitute “stamps produced by means of a die”. 3 In section 14 (terms on which instruments not duly stamped may be received in evidence), after subsection (4) insert— 5 Where an instrument is denoted with any duty by a method required or permitted by the law in force at the time when it is stamped, the method is to be treated for the purposes of subsection (4) as being in accordance with the law in force at the time when the instrument was executed. . 4 In section 122(1) (definitions)— a in the definition of “stamp”, for “impressed” substitute “produced”, and b in the definition of “stamped”, for “impressed with stamps” substitute “bearing stamps produced”. Consequential amendments 4 In the following provisions, omit “impressed”— a in the Finance Act 1999— i paragraph 19(2)(b) of Schedule 13; ii paragraph 12A(3) of Schedule 15; b section 128(6)(b) and (c) of the Finance Act 2000. Rebecca Harris Mike Freer Two of the Lords Commissioners of Her Majesty’s Treasury 28th March 2019 EXPLANATORY NOTE (This note is not part of the Regulations)

These Regulations amend legislation relating to stamp duty. The purpose of the amendments is to enable the Commissioners for Her Majesty’s Revenue and Customs to denote duty other than by impressed stamps.

Regulation 2 amends the Stamp Duties Management Act 1891. The amendments replace references to impressed stamps with references to stamps produced by means of a die and extend the definition of “die” so that it includes any machine used under the direction of the Commissioners for denoting duty.

Regulation 3 makes similar amendments to the Stamp Act 1891. In addition, paragraph (3) amends section 14 of that Act. Section 14 provides that instruments which are not duly stamped may not be received in evidence. The amendment ensures that, in cases where duty is required to be denoted by impressed stamps, instruments are not to be treated as not being duly stamped for the purposes of the section where duty is denoted by a different method permitted at the time of stamping.

Regulation 4 makes consequential amendments to other legislation relating to stamp duty.

A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.

1993 c. 34; section 204(3) was amended by Part 3 of Schedule 40 to Finance Act 2000 (c. 17). 1891 c. 38 (54 & 55 Vict). Section 13 was amended by Part 1 of the Schedule to the Forgery Act 1913 (c. 27) and paragraph 5 of Schedule 18 to the Finance Act 1999 (c. 16). 1891 c. 39 (54 & 55) Vict). Section 14 was amended by paragraph 3 of Schedule 12 to the Finance Act 1999. Paragraph 12A was inserted by paragraph 11(3) of Schedule 32 to the Finance Act 2008 (c. 9).
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719" NumberOfProvisions="4" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/uksi/2019/719/made</dc:identifier>
<dc:title>The Stamp Duty (Method of Denoting Duty) Regulations 2019</dc:title>
<dc:language>en</dc:language>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2019-03-28</dc:modified>
<dc:subject scheme="SIheading">STAMP DUTY</dc:subject>
<dc:description>These Regulations amend legislation relating to stamp duty. The purpose of the amendments is to enable the Commissioners for Her Majesty’s Revenue and Customs to denote duty other than by impressed stamps.</dc:description>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2019/719/made/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2019/719/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/uksi/2019/719/memorandum" title="Explanatory Memorandum"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/uksi/2019/719/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2019/719/made" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2019/719/introduction/made" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2019/719/signature/made" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2019/719/note/made" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2019/719/body/made" title="body"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/uksi/2019/719/made/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2019/719/made/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2019/719/made/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2019/719/made/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/2019/719/made/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2019/719/made/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2019/719/made/data.html" title="HTML5 snippet"/>
<atom:link rel="alternate" href="http://www.legislation.gov.uk/uksi/2019/719/pdfs/uksi_20190719_en.pdf" type="application/pdf" title="Original PDF"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2019/719/contents/made" title="Table of Contents"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="2019"/>
<ukm:Number Value="719"/>
<ukm:Made Date="2019-03-28"/>
<ukm:Laid Date="2019-04-01" Class="UnitedKingdomParliament"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="2019-04-22"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="9780111185254"/>
</ukm:SecondaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2019/719/pdfs/uksiem_20190719_en.pdf" Date="2019-04-01" Title="UK Explanatory Memorandum" Size="38560"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2019/719/pdfs/uksi_20190719_en.pdf" Date="2019-04-01" Size="34967"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="4"/>
<ukm:BodyParagraphs Value="4"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Secondary>
<SecondaryPrelims DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/introduction/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/introduction">
<Number>2019 No. 719</Number>
<SubjectInformation>
<Subject>
<Title>Stamp Duty</Title>
</Subject>
</SubjectInformation>
<Title>The Stamp Duty (Method of Denoting Duty) Regulations 2019</Title>
<MadeDate>
<Text>Made</Text>
<DateText>28th March 2019</DateText>
</MadeDate>
<LaidDate>
<Text>Laid before the House of Commons</Text>
<DateText>1st April 2019</DateText>
</LaidDate>
<ComingIntoForce>
<Text>Coming into force</Text>
<DateText>22nd April 2019</DateText>
</ComingIntoForce>
<SecondaryPreamble>
<EnactingText>
<Para>
<Text>
The Treasury make these Regulations in exercise of the powers conferred by section 204(1) to (6) of the Finance Act 1993
<FootnoteRef Ref="f00001"/>
.
</Text>
</Para>
</EnactingText>
</SecondaryPreamble>
</SecondaryPrelims>
<Body DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/body/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/body" NumberOfProvisions="4">
<P1group>
<Title>Citation and commencement</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/1/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/1" id="regulation-1">
<Pnumber>1</Pnumber>
<P1para>
<Text>These Regulations may be cited as the Stamp Duty (Method of Denoting Duty) Regulations 2019 and come into force on 22nd April 2019.</Text>
</P1para>
</P1>
</P1group>
<P1group>
<Title>Amendments to the Stamp Duties Management Act 1891</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/2/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/2" id="regulation-2">
<Pnumber>2</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/2/1/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/2/1" id="regulation-2-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
The Stamp Duties Management Act 1891
<FootnoteRef Ref="f00002"/>
is amended as follows.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/2/2/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/2/2" id="regulation-2-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In section 13 (offences in relation to dies and stamps)
<FootnoteRef Ref="f00003"/>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/2/2/a/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/2/2/a" id="regulation-2-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (3), for “prints or makes an impression upon any material from” substitute “produces a stamp by means of”, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/2/2/b/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/2/2/b" id="regulation-2-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subsections (8) and (9), for “printed or impressed from” substitute “produced by means of”.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/2/3/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/2/3" id="regulation-2-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In section 27 (definitions)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/2/3/a/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/2/3/a" id="regulation-2-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the definition of “die”, after “tool,”, in both places it occurs, insert “machine,”,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/2/3/b/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/2/3/b" id="regulation-2-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in the definition of “stamp”, for “impressed” substitute “produced”, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/2/3/c/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/2/3/c" id="regulation-2-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in the definition of “stamped”, for “impressed with stamps” substitute “bearing stamps produced”.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>Amendments to the Stamp Act 1891</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/3/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/3" id="regulation-3">
<Pnumber>3</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/3/1/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/3/1" id="regulation-3-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
The Stamp Act 1891
<FootnoteRef Ref="f00004"/>
is amended as follows.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/3/2/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/3/2" id="regulation-3-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In section 2 (all duties to be paid according to regulations of Act), for “impressed stamps” substitute “stamps produced by means of a die”.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/3/3/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/3/3" id="regulation-3-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
In section 14 (terms on which instruments not duly stamped may be received in evidence)
<FootnoteRef Ref="f00005"/>
, after subsection (4) insert—
</Text>
<BlockAmendment Context="unknown" TargetClass="unknown" TargetSubClass="unknown" Format="double">
<P2>
<Pnumber>5</Pnumber>
<P2para>
<Text>Where an instrument is denoted with any duty by a method required or permitted by the law in force at the time when it is stamped, the method is to be treated for the purposes of subsection (4) as being in accordance with the law in force at the time when the instrument was executed.</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>.</AppendText>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/3/4/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/3/4" id="regulation-3-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In section 122(1) (definitions)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/3/4/a/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/3/4/a" id="regulation-3-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the definition of “stamp”, for “impressed” substitute “produced”, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/3/4/b/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/3/4/b" id="regulation-3-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in the definition of “stamped”, for “impressed with stamps” substitute “bearing stamps produced”.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>Consequential amendments</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/4/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/4" id="regulation-4">
<Pnumber>4</Pnumber>
<P1para>
<Text>In the following provisions, omit “impressed”—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/4/a/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/4/a" id="regulation-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the Finance Act 1999—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/4/a/i/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/4/a/i" id="regulation-4-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>paragraph 19(2)(b) of Schedule 13;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/4/a/ii/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/4/a/ii" id="regulation-4-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>
paragraph 12A(3) of Schedule 15
<FootnoteRef Ref="f00006"/>
;
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/regulation/4/b/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/4/b" id="regulation-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>section 128(6)(b) and (c) of the Finance Act 2000.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<SignedSection DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/signature/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/signature">
<Signatory>
<Signee>
<PersonName>Rebecca Harris</PersonName>
<PersonName>Mike Freer</PersonName>
<JobTitle>Two of the Lords Commissioners of Her Majesty’s Treasury</JobTitle>
<DateSigned Date="2019-03-28">
<DateText>28th March 2019</DateText>
</DateSigned>
</Signee>
</Signatory>
</SignedSection>
</Body>
<ExplanatoryNotes DocumentURI="http://www.legislation.gov.uk/uksi/2019/719/note/made" IdURI="http://www.legislation.gov.uk/id/uksi/2019/719/note">
<Title>EXPLANATORY NOTE</Title>
<Comment>
<Para>
<Text>(This note is not part of the Regulations)</Text>
</Para>
</Comment>
<P>
<Text>These Regulations amend legislation relating to stamp duty. The purpose of the amendments is to enable the Commissioners for Her Majesty’s Revenue and Customs to denote duty other than by impressed stamps.</Text>
</P>
<P>
<Text>Regulation 2 amends the Stamp Duties Management Act 1891. The amendments replace references to impressed stamps with references to stamps produced by means of a die and extend the definition of “die” so that it includes any machine used under the direction of the Commissioners for denoting duty.</Text>
</P>
<P>
<Text>Regulation 3 makes similar amendments to the Stamp Act 1891. In addition, paragraph (3) amends section 14 of that Act. Section 14 provides that instruments which are not duly stamped may not be received in evidence. The amendment ensures that, in cases where duty is required to be denoted by impressed stamps, instruments are not to be treated as not being duly stamped for the purposes of the section where duty is denoted by a different method permitted at the time of stamping.</Text>
</P>
<P>
<Text>Regulation 4 makes consequential amendments to other legislation relating to stamp duty.</Text>
</P>
<P>
<Text>A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.</Text>
</P>
</ExplanatoryNotes>
</Secondary>
<Footnotes>
<Footnote id="f00001">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00001" Class="UnitedKingdomPublicGeneralAct" Year="1993" Number="0034">1993 c. 34</Citation>
; section 204(3) was amended by Part 3 of Schedule 40 to Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00002" Class="UnitedKingdomPublicGeneralAct" Year="2000" Number="0017">2000 (c. 17)</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00002">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1891/38" id="c00003" Class="UnitedKingdomPublicGeneralAct" Year="1891" Number="0038">1891 c. 38</Citation>
(54 & 55 Vict).
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00003">
<FootnoteText>
<Para>
<Text>
Section 13 was amended by Part 1 of the Schedule to the Forgery Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1913/27" id="c00004" Class="UnitedKingdomPublicGeneralAct" Year="1913" Number="0027">1913 (c. 27)</Citation>
and paragraph 5 of Schedule 18 to the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00005" Class="UnitedKingdomPublicGeneralAct" Year="1999" Number="0016">1999 (c. 16)</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00004">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1891/39" id="c00006" Class="UnitedKingdomPublicGeneralAct" Year="1891" Number="0039">1891 c. 39</Citation>
(54 & 55) Vict).
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00005">
<FootnoteText>
<Para>
<Text>Section 14 was amended by paragraph 3 of Schedule 12 to the Finance Act 1999.</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00006">
<FootnoteText>
<Para>
<Text>
Paragraph 12A was inserted by paragraph 11(3) of Schedule 32 to the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="0009">2008 (c. 9)</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
</Footnotes>
</Legislation>