Regulation 11 Finance Act 2003I1

England, Wales and Northern Ireland

(1)

Part 4 of the Finance Act 2003^f1 (stamp duty land tax) is amended as follows.

(2)

In section 63(7)^f2, in the definition of “general insurance company”, omit the words from “, or paragraph 15” to “that Schedule),”.

(3)

In section 102A(7)^f3—

(a)

in paragraph (a) omit “other than the United Kingdom”;

(b)

in paragraph (b) after “of” insert “any part of the United Kingdom or of”.

(4)

In Schedule 7A^f4, in paragraph 2(5)(a) omit “other than the United Kingdom”.

Annotations

I1: Reg. 11 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

f1: 2003 c. 14.
f2: Section 63(7) was relevantly amended by paragraph 98 of Schedule 18 to the Financial Services Act 2012.
f3: Section 102A was inserted by paragraph 1 of Schedule 16 to the Finance Act 2016 (c. 24).
f4: Schedule 7A was inserted by paragraph 4 of Schedule 16 to the Finance Act 2016.