SCHEDULES
SCHEDULE 37Stock lending: stamp taxes in the event of insolvency
Part 1Stamp duty
C13
1
In consequence of the amendment made by paragraph 2, section 88(1C) (disregard of certain instruments falling within section 80C(1)) is amended as follows.
2
At the beginning of the words after paragraph (c) insert “
then, if section 80D does not apply,
”
.