SCHEDULE 14 Stamp Duty: Amendments Consequential on Section 112
Finance Act 1999 (1999 c 16) | Legislation

SCHEDULE 14 Stamp Duty: Amendments Consequential on Section 112

Section 112(4)

General amendments

1

(1)     Any reference (express or implied) in any enactment, instrument or other document to any of the headings in Schedule 1 to the Stamp Act 1891 (other than the heading “Bearer Instrumentâ€) shall be construed, so far as is required for continuing its effect, as being or, as the case may require, including a reference to the corresponding provision of Schedule 13 to this Act.

(2)     Sub-paragraph (1)—

(a)     has effect subject to any express amendment made by this Act, and

(b)     is without prejudice to the general application of section 17(2) of the Interpretation Act 1978 (general effect of repeal and re-enactment).

2

In the enactments relating to stamp duty for “lease or tackâ€, wherever occurring, substitute “leaseâ€.

Finance Act 1930 (c 28)

3

In section 42(1) of the Finance Act 1930 (relief from transfer duty in case of transfer between associated companies) for “the heading “Conveyance or Transfer on Sale†in the First Schedule to the Stamp Act 1891†substitute “Part I of Schedule 13 to the Finance Act 1999 (conveyance or transfer on sale)â€.

Finance Act (Northern Ireland) 1954 (c 23 (NI))

4

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