Schedule 35 Stamp duty: withdrawal of relief for company acquisitions: supplementary provisionsF1
United Kingdom Repealed
- 1Introduction
- 2Change of control due to exempt transfer
- 3Change of control due to intra-group transfer
- 4Change of control due to exempt share acquisition
- 5Change of control due to interest of loan creditor
- 6Interest
- 7Duty of acquiring company to notify particulars
- 8Determination, collection and recovery of duty and interest
- 9Recovery of section 76 relief from from another group company or controlling director
- 10Recovery of section 76 relief from another group company or controlling director: procedure and time limit
- 11Power to require information
- 12Supplementary
Annotations
Textual amendments
- F1
Sch. 35 repealed (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 5(1)(b) (with Sch. 39 paras. 11-13)