Section 73

Prospective amendments

Sch. 21 repealed by FA 2007, s. 114 and Sch. 27, Pt. 4(2) with effect, in accordance with FA 1990, s. 108 and s. 110, from a date to be appointed.


1(1)  Section 80A of FA 1986 (exemption from stamp duty: sales to intermediaries) is amended as follows.

1(2)  [Substitutes FA 1986, s. 80A(1)–(2C).]

1(3)  [Amends FA 1986, s. 80A(6).]

1(4)  [Inserts FA 1986, s. 80A(6A).]

1(5)  The amendments made by this paragraph have effect in relation to any instrument executed on or after 1st November 2007.

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