LegalizeFinance Act 1991
[^key-74b7cc5f48f43a41cdb4adc5ec2358a3]: S. 68 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
[^key-a6637a8048bbe81c1ea9fef3375d28ac]: Sch. 10 para. 3 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
[^key-db0e71a762a9976ffe312c90c6ca94f3]: Sch. 15 para. 3 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
[^key-6b7d768d777c879ecf34315615f23720]: S. 33(2) omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(e)
[^key-f33e523cc8e2160b42bba316ee94a920]: Words in Sch. 2 para. 1(a) repealed (S.) (1.9.2009 at 5.00 a.m.) by Licensing (Scotland) Act 2005 (asp 16), s. 150(2), sch. 7 (with s. 143); S.S.I. 2007/472, art. 3
[^key-9a33fbf64c1b3b75922940ff67832cfa]: Ss. 62-65 repealed for corporation tax purposes (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 222, Sch. 3 Pt. 2 (with Sch. 2) and repealed for all other purposes (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 186, Sch. 10 Pt. 6 (with Sch. 9 para. 1-9, 22)
[^key-70fe56ff2cec19dd7523a1fcc4f79ab1]: Sch. 15 paras. 10-12 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
[^key-2e60608d13cd0bb6620fd9597935f805]: Sch. 15 paras. 19-21 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
[^key-7a05234c7d1826e951d1c5fdaa91b203]: S. 25 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
[^key-e0a5e18852f37bb517ed380b364000fa]: S. 42 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
[^key-58372024e661b09730a42feeb2de180c]: S. 71(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
[^key-7733b3bf126fa73513d94c16a02790da]: S. 73(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
[^key-935f12189d71d458110eda8fa421e172]: S. 74 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
[^key-a55b1eb2e7b82eeb9b4c64a5973de3f8]: Words in s. 104(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 223 (with Sch. 2)
[^key-6ab7bb288f7fb158b398775e2981c9c4]: Words in s. 112(7)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 224 (with Sch. 2)
[^key-e7938eb74cb5f8225eabd06c441a7e8d]: Sch. 11 para. 2(1) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)
[^key-86de05814463f087d59edbc009ebfc81]: Sch. 11 para. 2(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)
[^key-2409c5c49be57e236f94b3ef4223a6c2]: Sch. 15 para. 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
[^key-50c3a43953dcb85f7a730b089e60822a]: Sch. 15 paras. 7, 8 repealed (1.4.2010) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
[^key-462c93fc4c830bb73ab03f2acc232fea]: Sch. 15 para. 14 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
[^key-edf73cd084ebbd672bad5f8e7c336cd6]: Sch. 15 para. 17 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
[^key-a5194ef0957bac3d77eb91cbc487108c]: Sch. 9 paras. 1-3 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 18 para. 23(b)
[^key-a0cc9a4d3d153489f7923683578f9000]: Sch. 7 para. 5 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(c)(i)
[^key-fa74ef8ce70ddb3745c81c573709e82f]: Sch. 7 para. 12 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(c)(i)
[^key-82c2daff289a61310a6d6188c1ef2aa0]: Words in Sch. 7 para. 16(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 71
[^key-7ecf6b2195d1d26bf36038de92639867]: Sch. 15 para. 15 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(c)(ii)
[^key-3afb12ca81bf1d2fb57e84c408a3382b]: Sch. 7 para. 16 modified (31.12.2012) by The Friendly Societies (Modifications of the Tax Acts) Regulations 2012 (S.I. 2012/3008), regs. 1(1), 3 (with regs. 1(2), 2)
[^key-db9811f0b4adf4e0f5216dc394979c14]: S. 27(6) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
[^key-b14df51918376bf720a43877a86baf10]: S. 46 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
[^key-d47cc2b48939c3295c5a01e6933bd526]: S. 66 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
[^key-ac9fc04d9c664ce70ee997128086fc57]: S. 75 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
[^key-f6a396bad8a633146693b4bddbe37ae4]: Sch. 6 para. 4 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
[^key-5d37cd94aaa26e600ecbf6f0c081921a]: S. 116(1)(b) substituted (1.4.2013) by The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013 (S.I. 2013/504), regs. 1(2), 20(2)(a) (with regs. 52-58)
[^key-3a2d1337627b3775f36c833c37bd6c93]: Word in s. 116(4)(a) inserted (1.4.2013) by The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013 (S.I. 2013/504), regs. 1(2), 20(2)(b) (with regs. 52-58)
[^key-48fe6a28311a8d2b40dbbe591f473c60]: S. 116(4)(b) substituted for s. 116(4)(b)(c) (1.4.2013) by The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013 (S.I. 2013/504), regs. 1(2), 20(2)(c) (with regs. 52-58)
[^key-07aca8f48e7d905ad26f9fef2a2abf83]: S. 117(1)(b) substituted (1.4.2013) by The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013 (S.I. 2013/504), regs. 1(2), 20(3) (with regs. 52-58)
[^key-d1d2c14166502ccb2e4daa747bbf22e2]: S. 121 repealed (6.4.2013 with effect in relation to payments whenever made) by Finance Act 2012 (c. 14), Sch. 39 para. 20
[^key-977615518ab11dbfdd345501905a74fa]: Words in s. 104(1) omitted (with effect in relation to expenditure incurred on or after 17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 31 paras. 11(2) (with Sch. 31 para. 23)
[^key-5fa1c738436c2f30a3d3cc530a9549d8]: Words in s. 104(2) omitted (with effect in relation to expenditure incurred on or after 17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 31 para. 11(3) (with Sch. 31 para. 23)
[^key-51d0c11d2342e50b046a8c7f83ce799e]: S. 105 omitted (with effect in relation to expenditure incurred on or after 17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 31 para. 5(2) (with Sch. 31 para. 23)
[^key-34c824fdc98973676040b2e0be6017a3]: S. 106 omitted (with effect in relation to expenditure incurred on or after 17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 31 para. 5(3) (with Sch. 31 para. 23)
[^key-86c4cef42e86d8db56d08d6e86a1693d]: S. 108 omitted (with effect in relation to expenditure incurred on or after 17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 31 para. 8 (with Sch. 31 para. 23)
[^key-36091d673d291320c87239a06cf9b075]: Sch. 2 para. 21 repealed (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 2 Pt. 1
[^key-3b122c639ea4b2cfbbdf04083ede58c2]: S. 116 heading substituted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 6(2)(a) (with regs. 7(4), 9(1))
[^key-b878c8c209ba7cdbbe7a0586360f8ca6]: Words in s. 116(4)(b)(ii) inserted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 6(2)(b) (with regs. 7(4), 9(1))
[^key-4332d5d2f995fb4590a49eecdbe239e0]: S. 117 heading substituted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 6(3) (with regs. 7(4), 9(1))
[^key-119a3ba08b5e81d3261accc741e11363]: S. 116(4)(aa) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 5(2)(a)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
[^key-fd47f783d470d8f678e8fc51b826eb06]: S. 116(4)(b)(i)-(ie) substituted for s. 116(4)(b)(i) (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 5(2)(a)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
[^key-88a26d8be28d3fae169dcbc3c8826e97]: Words in s. 116(4)(b)(ii) omitted (31.12.2020) by virtue of The Investment Exchanges, Clearing Houses and Central Securities Depositories (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/662), regs. 1(3), 22 (with savings in S.I. 2019/680, reg. 11); 2020 c. 1, Sch. 5 para. 1(1)
[^key-478a87595748139dd28866e7cc0f6905]: S. 116(4)(id)(ie) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/818), regs. 1(3), 3(2)(a); 2020 c. 1, Sch. 5 para. 1(1)
[^key-55e7e147fc901641f8170ec0cabeee03]: S. 116(5) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 5(2)(b) (with regs. 39-41) and omitted (31.12.2020 immediately after the coming into force of S.I. 2019/689) by virtue of The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/818), regs. 1(3), 3(2)(b); 2020 c. 1, Sch. 5 para. 1(1)
Protection of the revenues derived from excise duties.
Married couple’s allowance.
Cessation of approval.
Abolition of higher rate relief on certain mortgage interest etc.
Costs of establishing employee share ownership trusts: relief.
Cessation of approval.
Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
Savings-related share option schemes.
Deduction of trading losses.
Abolition of CRT: consequential amendment.
Interest on certain debentures.
Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Personal equity plans.
Reimbursement by defaulter in respect of certain abandonment expenditure.
Relief for company trading losses.
Trade unions and employers’ associations.
Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
Acquisition under statute: exempt property.
Investment exchanges and clearing houses: stamp duty.
Sharing of transmission facilities.
Pools payments to support games etc.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Abandonment guarantees.
Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
Reimbursement by defaulter in respect of certain abandonment expenditure.
PRT: proceedings for penalties.
Stamp duty abolished in certain cases.
Certification of instruments for stamp duty purposes.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Trading funds.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
Reimbursement by defaulter in respect of certain abandonment expenditure.
Costs of establishing share option or profit sharing schemes: relief.
Interest on certain debentures.
Trade unions and employers’ associations.
Audit powers in relation to non-residents.
Relief for company trading losses.
Reimbursement by defaulter in respect of certain abandonment expenditure.
Audit powers in relation to non-residents.
Sharing of transmission facilities.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Abandonment guarantees.
Reimbursement by defaulter in respect of certain abandonment expenditure.
PRT: proceedings for penalties.
Certification of instruments for stamp duty purposes.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Trading funds.
National savings: date of issue of repayment warrants etc.
After Part IX of the Customs and Excise Management Act 1979 there shall be inserted—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 115 of this Act.
These repeals have effect in accordance with section 115 of this Act.
Charge and rates of income tax for 1991-92.
Cessation of approval.
Savings-related share option schemes.
Approved share option schemes: price at which shares may be acquired.
Costs of establishing employee share ownership trusts: relief.
Assimilation of basic life assurance business and general annuity business.
Reimbursement by defaulter in respect of certain abandonment expenditure.
Deduction of trading losses.
Reimbursement by defaulter in respect of certain abandonment expenditure.
Trade unions and employers’ associations.
Abolition of CRT: consequential amendment.
Stamp duty abolished in certain cases.
Trading funds.
National savings: date of issue of repayment warrants etc.
Abandonment guarantees.
Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
PRT: proceedings for penalties.
Stamp duty reduced in certain cases.
Acquisition under statute: exempt property.
Trading funds.
Pools payments to support games etc.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
Costs of establishing share option or profit sharing schemes: relief.
Investor protection schemes.
Audit powers in relation to non-residents.
Trading funds.
Interest on certain debentures.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PRT: proceedings for penalties.
PRT: proceedings for penalties.
PRT: proceedings for penalties.
Stamp duty abolished in certain cases.
Certification of instruments for stamp duty purposes.
National savings: date of issue of repayment warrants etc.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
Abolition of higher rate relief on certain mortgage interest etc.
Costs of establishing employee share ownership trusts: relief.
Capital element in annuities.
Gifts to educational establishments.
Relief for company trading losses.
Trade unions and employers’ associations.
Capital element in annuities.
Definition of “normal commercial loan”.
Interest on certain debentures.
Allowance of certain expenditure relating to abandonment, decommissioning assets, etc.
Reimbursement by defaulter in respect of certain abandonment expenditure.
Stamp duty reduced in certain cases.
Acquisition under statute: exempt property.
Trading funds.
Pools payments to support games etc.
After Part IX of the Customs and Excise Management Act 1979 there shall be inserted—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
Cessation of approval.
Assimilation of basic life assurance business and general annuity business.
Gifts to educational establishments.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Trade unions and employers’ associations.
Audit powers in relation to non-residents.
Capital element in annuities.
Definition of “normal commercial loan”.
Restriction of expenditure relief by reference to payments under abandonment guarantees.
Stamp duty reduced in certain cases.
Trading funds.
After Part IX of the Customs and Excise Management Act 1979 there shall be inserted—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
Cessation of approval.
Definition of “normal commercial loan”.
Abandonment guarantees.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Abandonment guarantees.
Investment exchanges, clearing houses and central securities depositories: stamp duty
Pools payments to support games etc.
Certification of instruments for stamp duty purposes.
Trading funds.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
Sharing of transmission facilities.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
PRT: proceedings for penalties.
Stamp duty abolished in certain cases.
Certification of instruments for stamp duty purposes.
After Part VIIIA of the Customs and Excise Management Act 1979 there shall be inserted—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
PRT: proceedings for penalties.
Stamp duty reduced in certain cases.
Acquisition under statute: exempt property.
After Part IX of the Customs and Excise Management Act 1979 there shall be inserted—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect in accordance with section 7 of this Act.
These repeals have effect in accordance with section 10 of this Act.
These repeals have effect in accordance with section 115 of this Act.
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