# The Stamp Duty (Consequential Amendment of Enactments) (Northern Ireland) Regulations 2005, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations make amendments to Article 98 of the Companies (Northern Ireland) Order 1986 (“the 1986 Order”) consequent upon Part 4 of the Finance Act 2003 (c. 14) and the abolition of stamp duty, except on instruments relating to stock or marketable securities (see section 125 of that Act).
Regulation 1 provides for the citation, commencement and extent of these Regulations.
Regulation 2 makes amendments to Article 98 of the 1986 Order. The purpose of the amendments is to remove the requirement to stamp the prescribed particulars of a contract which a company is required, under paragraph (3) of that Article, to deliver to the registrar of companies.
These Regulations do not impose new costs on business.

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Source: https://www.legislation.gov.uk/uksi/2005/1634/note (the official version)
Page: https://openlegislation.uk/stamp-duty-consequential-amendment-of-enactments-northern-ireland-regulations-2005/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.