Regulation 4 Finance Act 1986I1

United Kingdom

(1)

Part 4 of the Finance Act 1986^f1 (stamp duty reserve tax) is amended as follows.

(2)

In section 99^f2—

(a)

in subsection (4)(d)—

(i)

for “an SE” substitute “a UK Societas^f3”;

(ii)

omit the words from “and, at the time” to the end;

(b)

in subsection (4A) omit paragraph (b) and the “and” at the end of paragraph (a).

Annotations

I1: Reg. 4 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: 1986 c. 41.
f2: Subsection (4) of section 99 was amended, and subsection (4A) of that section inserted, by section 57(1) of the Finance Act (No. 2) 2005 (c. 22).
f3: See the European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1298).