SCHEDULES
SCHEDULE 39Repeal of miscellaneous reliefs etc
PART 1Stamp duty and stamp duty land tax
Instruments subject to duty of fixed amount
4
1
Section 87 of FA 1985 (certificates) is amended as follows.
2
Omit subsection (2) (power to exempt instruments chargeable to stamp duty of a fixed amount).
3
In subsection (5), omit “or Treasury (as the case may be)”.