SCHEDULES

SCHEDULE 39Repeal of miscellaneous reliefs etc

PART 1Stamp duty and stamp duty land tax

Land in disadvantaged areas

8

1

Section 57 of, and Schedule 6 to, FA 2003 (disadvantaged areas relief) are repealed.

2

In consequence of the provision made by sub-paragraph (1), omit the following provisions—

a

in section 360C of CAA 2001, subsection (2)(b) (and the “or” before it);

b

in FA 2003—

i

section 112(2),

ii

in Schedule 15, paragraph 26, and

iii

in paragraph 18A of Schedule 17A, sub-paragraph (5)(b) (and the “or” before it);

c

in FA 2004, section 298(5);

d

in FA 2005—

i

section 96, and

ii

in Schedule 9, paragraphs 1 and 4;

e

in FA 2008—

i

section 95(6),

ii

in Schedule 30, paragraph 6, and

iii

in Schedule 31, paragraphs 4 and 9;

f

in Schedule 22 to FA 2011, paragraph 4.

3

In Schedule 15 to FA 2003, in paragraph 25(2), for “paragraphs 26 to 28” substitute “ paragraphs 27 and 28 ”.