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Finance Act 2006
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Part 7
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Part 7 U.K.Stamp taxes
(1) Stamp duty and stamp duty land tax: thresholds
This repeal has effect in accordance with section 162 of this Act. | |
| Short title and chapter | Extent of repeal |
|---|---|
| Finance Act 2005 (c. 7) | Section 95. |
(2) Stamp duty land tax: partnerships
These repeals have effect in relation to any transfer of which the effective date (within the meaning of Part 4 of FA 2003) is on or after the day on which this Act is passed. | |
| Short title and chapter | Extent of repeal |
|---|---|
| Finance Act 2003 (c. 14) | In Schedule 15— (a) in paragraph 10(6), the words “(instead of sub-paragraphs (2) to (5))”; (b) in paragraph 18(6), the words “(instead of sub-paragraphs (2) to (5))”. |
(3) Stamp duty land tax: unit trust schemes
These repeals have effect in accordance with section 166 of this Act. | |
| Short title and chapter | Extent of repeal |
|---|---|
| Finance Act 2003 (c. 14) | Section 64A. In section 101(7), the words from “section 53” to “companies), or”. |
| Finance Act 2004 (c. 12) | In Schedule 39, paragraph 18. |
(4) Stamp duty land tax: alternative finance
| Short title and chapter | Extent of repeal |
|---|---|
| Finance Act 2003 (c. 14). | Section 71A(6). Section 72(6). |
(5) Stamp duty: reliefs for certain company acquisitions
These repeals have effect in accordance with section 169 of this Act. | |
| Short title and chapter | Extent of repeal |
|---|---|
| Finance Act 1986 (c. 41) | In section 75(4), the words “that the registered office of the acquiring company is in the United Kingdom and”. In section 76(3), the words “that the registered office of the acquiring company is in the United Kingdom and”. Section 77(3)(a). |
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