The Enactment of Extra-Statutory Concessions Order, SI 2013/234, enacts a stamp duty concession and amends provisions inserted by SI 2010/157 and SI 2011/1037.
Article 2 replaces TCGA 1992 s 248B(1-2), Article 3 amends ITEPA 2003 s 413A and Articles 4 to 9 enact ESC C10 as it was applied in practice to stamp duty.
The Enactment of Extra-Statutory Concessions Order, SI 2013/234, enacts a stamp duty concession and amends provisions inserted by SI 2010/157 and SI 2011/1037.
Article 2 replaces TCGA 1992 s 248B(1-2), Article 3 amends ITEPA 2003 s 413A and Articles 4 to 9 enact ESC C10 as it was applied in practice to stamp duty.
