Article 6 Paragraph 11 of Schedule 6 (amendment of FA 1986)
The amendment of section 90(7) of FA 1986f1 (stamp duty reserve tax: exceptions from principal charge) made by paragraph 11 of Schedule 6 comes into force in relation to any agreement to transfer securities made on or after 1st April 2012.
Annotations
Footnotes
- f1
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1986 c. 41; subsection 7 was inserted into section 90 by paragraph 6 of Schedule 7 to the Finance Act 1987 (c. 16) and amended by section 24(5) of the National Lottery Act 1998 (c.22).