Regulation 7 Finance Act 1997I1

United Kingdom

(1)

Part 4 of the Finance Act 1997^f1 (indirect taxes: overpayments etc.) is amended by paragraph (3) and Part 7 of that Act (stamp duty and stamp duty reserve tax) is amended by paragraph (2).

(2)

In section 96(8)^f2 in the definition of “general insurance company” omit the words from “or under paragraph 15” to “that Schedule)”.

(3)

In Schedule 5, in paragraph 2(4)(a)^f3 for “, subordinate legislation or EU legislation” substitute “or subordinate legislation”.

Annotations

Commencement

I1: Reg. 7 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

Footnotes

f1: 1997 c. 16.
f2: Section 96(8) was relevantly amended by S.I. 2001/3629 and paragraph 83 of Schedule 18 to the Financial Services Act 2012 (c. 21).
f3: Paragraph 2(4)(a) was amended by S.I. 2011/1043.