Part 1 Abolition of Fixed Duty
Finance Act 2008 (2008 c 9) | Legislation

SCHEDULE 32 Stamp Duty: Abolition of Fixed Duty on Certain Instruments

Section 99

Part 1 Abolition of Fixed Duty

FA 1985

1

Part 3 of FA 1985 (stamp duty) is amended as follows.

2

In section 83 (transfers in connection with divorce, dissolution of civil partnership, etc), omit subsection (2) (fixed duty).

3

In section 84 (death: varying dispositions, and appropriations)—

(a)     omit subsections (8) and (9) (fixed duty and adjudication), and

(b)     in subsection (11) (commencement), omit the words from “and,†to “subsection (8) aboveâ€.

FA 1986

4

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

5

In section 66 (company's

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