HC Deb 18 July 2000 vol 354 cc249-50

Resolved, That provision may be made in the Finance Bill, amending section 97A of the Finance Act 1986 by the insertion, after subsection (12), of the following subsection—

(13) Nothing in section 70(9) or 97(1) above has effect to prevent a charge to stamp duty or stamp duty reserve tax arising—

  1. (a) on a transfer to which subsection (5) above applies, or
  2. (b) on a deemed transfer under subsection (11) above.".—[Mr. Jamieson.]