SCHEDULES
SCHEDULE 24Abolition of stamp duty and SDRT: securities on recognised growth markets
PART 2Stamp duty
12Commencement of Part 2
1
Paragraph 6 has effect in relation to any purchase of shares by a company on or after 28 April 2014.
2
Paragraph 7 has effect in relation to—
a
any Act passed on or after 28 April 2014, and
b
any instrument of transfer pursuant to such an Act executed on or after that date.
3
Paragraph 8 is treated as having come into force on 28 April 2014.
4
Subject to that, this Part of this Schedule has effect in relation to—
a
any instrument which is executed on or after 28 April 2014 in pursuance of—
i
an agreement made on or after that date, or
ii
a conditional agreement made before that date where the condition is satisfied on or after that date, and
b
any instrument which is not executed in pursuance of a contract and is executed on or after that date.