Part 2 Consequential Provisions and Saving
Finance Act 2008 (2008 c 9) | Legislation

Part 2 Consequential Provisions and Saving

FA 1982

12

In section 129(1) of FA 1982 (exemption from duty on grants, transfers to charities etc), omit “, or paragraph 16,â€.

FA 1986

13

Part 3 of FA 1986 (stamp duty) is amended as follows.

14

(1)     Section 67 (stamp duty on certain transfers to depositary receipt systems) is amended as follows.

(2)     In subsection (1), after “instrument†insert “(other than a bearer instrument)â€.

(3)     In subsection (3), for the words from the beginning to “then,†substitute “In any other case—

(a)     stamp duty is chargeable on the instrument under this subsection,

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