Sch. 19, Pt. II omitted by FA 2014, s. 114(1), with effect in relation to surrenders made or effected on or after 30 March 2014, subject to FA 2014, s. 114(5).


Before its omission by FA 2014, s. 114(1), Sch. 19, Pt. II was to have been repealed by FA 1999, s. 123(3), 139 and Sch. 20, Pt. V(6) with effect, so far as it related to stamp duty reserve tax, in accordance with FA 1990, s. 110.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.