http://www.legislation.gov.uk/uksi/2013/234/article/9/made

The Enactment of Extra-Statutory Concessions Order 2013

Income tax

Tax

Corporation tax

Stamp duties

Capital gains tax

en

King's Printer of Acts of Parliament

2018-03-02

INCOME TAX

CAPITAL GAINS TAX

STAMP DUTY

STAMP DUTY LAND TAX

This Order is made under section 160 of the Finance Act 2008 (c. 9). It enacts an existing HMRC extra-statutory concession (“ESC”) insofar as it applied to stamp duty, and amends statutory provisions inserted by previous Enactment of Extra-Statutory Concessions Orders (S.I 2010/157 and S.I. 2011/1037).