Part 4

Stamp duty and stamp duty reserve tax

Stamp duty

Restriction of relief for company acquisitions
112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 112 omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 5(2)(d) (with Sch. 39 paras. 11-13)