# The Taxes (Amendments) (EU Exit) Regulations 2019, Regulation 7: Finance Act 1997

Extent: E+W+S+N.I.

(1) Part 4 of the Finance Act 1997 (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) 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) for “, subordinate legislation or EU legislation” substitute “or subordinate legislation”.

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Source: https://www.legislation.gov.uk/uksi/2019/689/regulation/7 (the official version)
Page: https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.