Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 39 U.K. Repeal of miscellaneous reliefs etc

PART 1 U.K. Stamp duty and stamp duty land tax

Nationalisation schemes U.K.

1 (1) Section 52 of FA 1946 (exemption from stamp duty of documents connected with nationalisation schemes) is repealed. U.K.

(2) In consequence of the provision made by sub-paragraph (1)—

(a) section 67 of that Act (short title, construction, etc) is repealed,

(b) in section 41(1) of the Transport Act 1962 (exemptions from stamp duty), omit the words from “, or in section fifty-two” to “schemes),”, and

(c) in section 160(1) of the Transport Act 1968 (stamp duty), omit the words from “or in section 52” to “schemes)”.