SCHEDULES
SCHEDULE 40Acquisition by company of its own shares
Stamp duty and stamp duty reserve tax
I12
In section 66 of the Finance Act 1986 (c. 41) (stamp duty: company’s purchase of own shares)—
a
in subsection (2)—
i
for “The return which relates to the shares” substitute “
Any return which relates to any of the shares
”
,
ii
after “169” insert “
(1) or (1B)
”
, and
iii
after “transferring the shares” insert “
to which it relates
”
,
F1b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
in subsection (3), after “169” insert “
(1) or (1B)
”
.