Paragraph 2 I1

United Kingdom

In section 66 of the Finance Act 1986 (c. 41) (stamp duty: company’s purchase of own shares)—

(a)

in subsection (2)—

(i)

for “The return which relates to the shares” substitute “ Any return which relates to any of the shares ”,

(ii)

after “169” insert “ (1) or (1B) ”, and

(iii)

after “transferring the shares” insert “ to which it relates ”,

F1(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

in subsection (3), after “169” insert “ (1) or (1B) ”.

Annotations

F1: Sch. 40 para. 2(b) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 21

I1: Sch. 40 para. 2 has effect as specified by The Finance Act 2003, Section 195 and Schedule 40 (Appointed Day) Order 2003 (S.I. 2003/3077), art. 2