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Paragraph 20

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  • Sch. 14 para. 5 8 12 13 16-21 23 repealed (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note
(1)

Section 88 of the Finance Act 1986 (stamp duty reserve tax: special cases) is amended as follows.

(2)

In subsection (1) for paragraphs (aa) and (ab) substitute—

“(aa)

paragraph 24(d) of Schedule 13 to the Finance Act 1999 (renounceable letters of allotment etc.),”.

(3)

In subsection (1A)(b) for “50p” substitute “ £5 ”.