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Coal Industry Act 1994
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- 1994 c. 21
- SCHEDULE 4
- Part II
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Changes and effects
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- Blanket amendment words substituted by S.I. 2011/1043 art. 3 4
- Blanket amendment words substituted by S.I. 2011/1043 art. 3 6
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 4A-4C inserted by 2003 c. 37 s. 85(1)
- s. 4A(2) words substituted by 2011 c. 16 s. 115(2)
- s. 4D-4F inserted by 2005 asp 3 s. 30(1)
- s. 4D(2) words substituted by 2011 c. 16 s. 116(2)
- s. 4G inserted by 2011 c. 16 s. 116(1)
- s. 4CA inserted by 2011 c. 16 s. 115(1)
- s. 65A inserted by S.I. 2007/2194 Sch. 4 para. 84(2)
- Sch. 1A inserted by 2003 c. 37 Sch. 5
- Sch. 1B inserted by 2003 c. 37 Sch. 6
- Sch. 1B para. 4 words substituted by S.I. 2009/1307 Sch. 1 para. 258(a)(i)
- Sch. 1B para. 4 words substituted by S.I. 2009/1307 Sch. 1 para. 258(a)(ii)
- Sch. 1B para. 4 words substituted by S.I. 2009/1307 Sch. 1 para. 258(b)
- Sch. 1C inserted by 2005 asp 3 Sch. 4
Commencement Orders yet to be applied to the Coal Industry Act 1994:
Commencement Orders
This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.
Commencement Orders bringing provisions within this Act into force:
- S.I. 2004/144 art. 2 Sch. commences (1994 c. 21)
Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2003/766 art. 2 Sch. commences (2002 c. 40)
- S.I. 2003/1397 art. 2(1) Sch. commences (2002 c. 40)
- S.I. 2003/1725 art. 2(1) commences (2002 c. 9)
- S.I. 2003/2093 art. 2(1) Sch. 1 commences (2002 c. 40)
- S.I. 2004/641 art. 2-5 commences (2003 c. 37)
- S.I. 2005/2714 art. 2-4 commences (2003 c. 37)
- S.I. 2005/3056 art. 2(2) commences (2003 c. 17)
- S.I. 2006/3272 art. 2 Sch. 1-3 commences (2005 c. 19)
- S.S.I. 2003/456 art. 2 commences (2000 asp 5)
- S.S.I. 2005/351 art. 2 commences (2005 asp 3)
Part IIE+W+S Stamp Duty and Stamp Duty Reserve Tax
Transactions attracting exemptionsE+W+S
26For the purposes of this Part of this Schedule a transaction is an exempt transaction if it is a transaction by virtue of which property, rights or liabilities are vested by or under Part I of this Act in a person who is a public-sector body within the meaning of Part I of this Schedule.E+W+S
Stamp dutyE+W+S
27(1)Subject to sub-paragraph (2) below, an exempt transaction shall not give rise to any charge to stamp duty except in so far as the charge to duty is on an instrument under this Act which is neither a restructuring scheme nor an instrument that has been certified to the Commissioners of Inland Revenue by the Secretary of State to have been made—E+W+S
(a)in pursuance of a restructuring scheme; or
(b)by virtue of any provision of this Act, for the purpose of modifying the effect of such a scheme.
(2)No instrument which is certified as mentioned in sub-paragraph (1) above shall be taken to be duly stamped unless—
(a)it is stamped with the duty to which it would, but for that sub-paragraph, be liable; or
(b)it has, in accordance with section 12 of the M1Stamp Act 1891, been stamped with a particular stamp denoting that it is not chargeable with that duty or that it is duly stamped.
(3)Stamp duty shall not be chargeable on any instrument by which the Treasury or the Secretary of State, or any nominee of the Treasury or the Secretary of State, transfers securities of a company to another company if—
(a)at least one of those companies is a successor company; and
(b)each of the companies is wholly owned by the Crown at the time when the instrument is made.
Annotations:
Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
Marginal Citations
Stamp duty reserve taxE+W+S
28(1)No agreement for the purposes of, or for purposes connected with giving effect to—E+W+S
(a)so much of any restructuring scheme as relates to an exempt transaction, or
(b)any exempt transaction to which effect is given by the modification of any restructuring scheme,
shall give rise to a charge to stamp duty reserve tax.
(2)No agreement by which the Treasury or the Secretary of State, or any nominee of the Treasury or the Secretary of State, agrees to transfer securities of a company to another company shall give rise to a charge to stamp duty reserve tax if—
(a)at least one of those companies is a successor company; and
(b)each of the companies is wholly owned by the Crown at the time when the instrument is made.
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