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

PART 2 AMENDMENTS TO PRIMARY LEGISLATION

The Finance Act 1986 (c. 41)

Stamp duty: interpretation of sections 81, 82 and 84

8.—(1) Amend section 85(5) of the Finance Act 1986 (supplementary provisions) as follows.

(2) In paragraph (b) for “of the Financial Services Act 1986” substitute “given by section 285(1)(a) of the Financial Services and Markets Act 2000”.

(3) In paragraph (c) for “of the Financial Services Act 1986” substitute “given by section 285(1)(b) of the Financial Services and Markets Act 2000”.

(4) This Article has effect in relation to any instrument executed on or after 1st December 2001.