SCHEDULES

SCHEDULE 40U.K.Acquisition by company of its own shares

Stamp duty and stamp duty reserve taxU.K.

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 ”,

F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)in subsection (3), after “169” insert “ (1) or (1B) ”.