SCHEDULES

SCHEDULE 39 Repeal of miscellaneous reliefs etc

PART 1 Stamp duty and stamp duty land tax

Instruments subject to duty of fixed amount

4 (1) Section 87 of FA 1985 (certificates) is amended as follows.

(2) Omit subsection (2) (power to exempt instruments chargeable to stamp duty of a fixed amount).

(3) In subsection (5), omit “or Treasury (as the case may be)”.