Article 5 Groups of companies arrangements: stamp taxes
In section 42 of the Finance Act 1930 (relief from transfer stamp duty etc), in subsection (2) f1, after “not of the transferor” insert “(but see sections 42A and 42B)”.
Annotations
Footnotes
- f1
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Subsection (2) was substituted by section 27(2) of the Finance Act 1967 (c. 54). Subsection (2) was amended by section 149(2) and (7) of the Finance Act 1995 (c. 4), and by section 123(2),(3) and (7) of the Finance Act 2000 (c. 17).