SCHEDULES

SCHEDULE 39Repeal of miscellaneous reliefs etc

PART 1Stamp 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)”.