{
  "url": "https://openlegislation.uk/companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2009/article-7",
  "json_url": "https://openlegislation.uk/companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2009/article-7.json",
  "legislation": "uksi/2009/1890",
  "legislation_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009",
  "legislation_url": "https://openlegislation.uk/companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2009",
  "path": "article/7",
  "kind": "article",
  "number": "7",
  "heading": "Amendments of enactments for references about shares, capital, securities, etc",
  "text": "FA 1986 is amended as follows—\n(a) in section 66(1) (stamp duty: company’s purchase of own shares): substitute “690” for “162”, substitute “2006” for “1985”, and omit everything from “or” to “1982”;\n(b) in section 66(2): substitute “707” for “169(1) or (1B)”, and omit everything from “or,” to “Order”;\n(c) in section 66(3): substitute “such return” for everything from “return” to “1982,”;\n(d) in section 90(7A) (stamp duty reserve tax: exceptions): substitute “724” for “162A”, and substitute “2006” for “1985”;\n(e) in section 92(1D)(a) (stamp duty reserve tax: repayment or cancellation): substitute “707” for “169(1) or (1B)”, and substitute “2006” for “1985”;\n(f) in section 99(10)(b) (stamp duty reserve tax: interpretation): substitute “section 133(3) of the Companies Act 2006 (transactions in shares registered in overseas branch register)” for everything from “paragraph 8” to “(equivalent provision for Northern Ireland)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 41; sections 66(2) and 66(3) were amended, and sections 90(7A) and 92(1D) were inserted, by the Finance Act 2003 (c. 14), Schedule 40, paragraphs 2 to 4. Section 99(10) was amended by the Finance Act 1988 (c. 39), section 144(4); the Finance Act 1996 (c. 8), section 196(5); the Finance Act 1998 (c. 36), section 151(5); and the Finance Act 1999 (c. 16), section 118(2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1890/article/7",
    "retrieved_at": "2026-10-29T03:08:45.796198+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}