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Section 57 of, and Schedule 6 to, FA 2003 (disadvantaged areas relief) are repealed.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