PART 2 U.K.Amendments to primary legislation

Finance Act 1986 U.K.

4.—(1) Part 4 of the Finance Act 1986(1) (stamp duty reserve tax) is amended as follows.

(2) In section 99(2)—

(a) in subsection (4)(d)—

(i) for “an SE” substitute “a UK Societas(3)”;

(ii) omit the words from “and, at the time” to the end;

(b) in subsection (4A) omit paragraph (b) and the “and” at the end of paragraph (a).

Commencement Information

I1 Reg. 4 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

(1)

1986 c. 41.

(2)

Subsection (4) of section 99 was amended, and subsection (4A) of that section inserted, by section 57(1) of the Finance Act (No. 2) 2005 (c. 22).

(3)

See the European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1298).