Paragraph 4
(1)
Section 87 of FA 1985 (certificates) is amended as follows.
(2)
Omit subsection (2) (power to exempt instruments chargeable to stamp duty of a fixed amount).
(3)
In subsection (5), omit “or Treasury (as the case may be)”.
Section 87 of FA 1985 (certificates) is amended as follows.
Omit subsection (2) (power to exempt instruments chargeable to stamp duty of a fixed amount).
In subsection (5), omit “or Treasury (as the case may be)”.