Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 37 U.K. Stock lending: stamp taxes in the event of insolvency

Part 1 U.K. Stamp duty

3 (1) In consequence of the amendment made by paragraph 2, section 88(1C) (disregard of certain instruments falling within section 80C(1)) is amended as follows. U.K.

(2) At the beginning of the words after paragraph (c) insert “ then, if section 80D does not apply, ”.

Modifications etc. (not altering text)

C1 The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)