# Finance Act 2003, Paragraph 3


In section 90 of that Act (exemptions from stamp duty reserve tax), after subsection (7) insert—
“(7A) Section 87 above does not apply as regards an agreement to transfer any shares in a company which are held by the company (whether in accordance with section 162A of the Companies Act 1985 (treasury shares) or otherwise).”.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/40/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-40/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.