169 Reliefs for certain company acquisitions
Finance Act 2006 (2006 c 25) | Legislation

Stamp duty

169  Reliefs for certain company acquisitions

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

(2)     In section 75 (relief for acquisition of target company's undertaking in pursuance of reconstruction scheme)—

(a)     in subsection (4) (condition as to registered office etc) omit “that the registered office of the acquiring company is in the United

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