PART 2U.K.Amendments to primary legislation

Finance Act 1999U.K.

9.—(1) Part 6 of the Finance Act 1999(1) (stamp duty) is amended as follows.

(2) In Schedule 15, in paragraph 11, in the definition of “UK company” for paragraph (b) substitute—

“(b)a UK Societas(2);”.

Commencement Information

I1Reg. 9 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

(1)

1999 c. 16. Paragraph 11 of Schedule 15 was amended by section 58(3) of the Finance (No. 2) Act 2005.

(2)

See the European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1298).