Article 2
(1)
The Finance Act 2009, Schedules 55 and 56 and Sections 101 and 102 (Stamp Duty Reserve Tax) (Appointed Days, Consequential and Transitional Provision) Order 2014 is amended as followsf1.
(2)
In the heading to article 1, after “Citation” insert: “and commencement”.
(3)
In article 1, after “2014”, insert: “and comes into force on 1st January 2015”.
(4)
In article 3, after “an amount of” insert: “stamp duty reserve”.
(5)
In article 3, omit: “specified”.
(6)
In article 3, for “items” substitute: “item”.