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SCHEDULE 26 continued    PART 7

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Part 7 Stamp taxes

(1) Stamp duty and stamp duty land tax: thresholds

Short title and chapter Extent of repeal
This repeal has effect in accordance with section 162 of this Act.
Finance Act 2005 (c. 7) Section 95.

(2) Stamp duty land tax: partnerships

Short title and chapter Extent of repeal
These repeals have effect in relation to any transfer of which the effective date (within the meaning of Part 4 of FA 2003) is on or after the day on which this Act is passed.
Finance Act 2003 (c. 14)

In Schedule 15—

(a)

in paragraph 10(6), the words “(instead of sub-paragraphs (2) to (5))”;

(b)

in paragraph 18(6), the words “(instead of sub-paragraphs (2) to (5))”.

(3) Stamp duty land tax: unit trust schemes

Short title and chapter Extent of repeal
These repeals have effect in accordance with section 166 of this Act.
Finance Act 2003 (c. 14)

Section 64A.

In section 101(7), the words from “section 53” to “companies), or”.
Finance Act 2004 (c. 12) In Schedule 39, paragraph 18.

(4) Stamp duty land tax: alternative finance

Short title and chapter Extent of repeal
Finance Act 2003 (c. 14).

Section 71A(6).

Section 72(6).

(5) Stamp duty: reliefs for certain company acquisitions

Short title and chapter Extent of repeal
These repeals have effect in accordance with section 169 of this Act.
Finance Act 1986 (c. 41)

In section 75(4), the words “that the registered office of the acquiring company is in the United Kingdom and”.

In section 76(3), the words “that the registered office of the acquiring company is in the United Kingdom and”.

Section 77(3)(a).

Part 8 Miscellaneous provisions

(1) Climate change levy: abolition of half-rate supplies etc

Short title and chapter Extent of repeal
These repeals have effect in accordance with section 172 of this Act.
Finance Act 2000 (c. 17)

In Schedule 6—

(a)

in paragraph 34(2), the words “(or, in the case of electricity, consumed)”;

(b)

in paragraph 37(1)(c), the words “half-rate supplies or”;

(c)

in paragraph 38(1)(c), the words “half-rate supplies or”;

(d)

paragraph 42(1)(b);

(e)

paragraph 43;

(f)

in paragraph 62(1), in paragraph (c), the words “half-rate or” and paragraph (d);

(g)

paragraph 101(2)(a)(iii);

(h)

in paragraph 147, the definition of “half-rate supply”.

(2) International tax arrangements

Short title and chapter Extent of repeal
Inheritance Tax Act 1984 (c. 51)

Section 158(1A).

Section 220A.
Finance Act 1987 (c. 16) Section 70(2).
Income and Corporation Taxes Act 1988 (c. 1)

Section 788(2).

Section 815C.

Section 816(2) and (2ZA).
Finance Act 2000 (c. 17) Sections 146 and 147.
Finance Act 2002 (c. 23)

In section 88(2)—

(a)

in paragraph (a), the words “and 815C(1)”,

(b)

in paragraph (b), the words “and 815C”, and

(c)

paragraphs (d) and (e).
Finance Act 2003 (c. 14) Section 198.
Commissioners for Revenue and Customs Act 2005 (c. 11) In Schedule 4, in paragraph 37(b), the words “(2), (2ZA) and”.

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