The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 No. 3629

PART 3 AMENDMENTS TO SECONDARY LEGISLATION

The Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711)

The Taxes Management Act 1970: provisions to apply

115.—(1) Amend the Schedule (the Taxes Management Act 1970: provisions to apply)(1) as follows.

(2) In the Table in Part I in the entry relating to section 25(4)(2) in the second column for the words from “paragraphs” to “1995” substitute “paragraph 36(2) of Part III of the Schedule to the Financial Services and Markets Act 2000 (Exemption) Order 2001”.

(3) In Part II in section 25(4) (as modified) for the words from “paragraphs” to “1995” substitute “paragraph 36(2) of Part III of the Schedule to the Financial Services and Markets Act 2000 (Exemption) Order 2001”.

(1)

The Schedule was relevantly amended by regulations 11(2) and 12(2) of S.I. 1997/2430.

(2)

Section 25(4) was amended by paragraph 8(1) of Schedule 18 to the Finance Act 1986.