2U.K.In section 66 of the Finance Act 1986 (c. 41) (stamp duty: company’s purchase of own shares)—
(a)in subsection (2)—
(i)for “The return which relates to the shares” substitute “ Any return which relates to any of the shares ”,
(ii)after “169” insert “ (1) or (1B) ”, and
(iii)after “transferring the shares” insert “ to which it relates ”,
(b)after that subsection insert—
“(2A)Any return which relates to the cancellation of any of the shares purchased and is delivered to the registrar of companies under section 169A of the Companies Act 1985 shall be chargeable under this subsection with stamp duty of £5.”, and
(c)in subsection (3), after “169” insert “ (1) or (1B) ”.