Paragraph 33 I1
In paragraphs 19 and 25—
(a)
“share acquisition relief” means relief under section 77 of the Finance Act 1986 (c.41), and
(b)
a transfer is one in relation to which that relief applies if an instrument effecting the transfer is exempt from stamp duty by virtue of that provision.
Annotations
Commencement
- I1
Sch. 11 para. 33 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2