Amendments made: No. 108, in page 97, line 13, at end insert—
'(1A) In subsection (2) (instruments on which stamp duty not chargeable) in paragraph (a) for "to another" substitute "("the transferor") to another ("the transferee")".
(1B) In that subsection, after paragraph (b) insert—
unless at the time the instrument is executed arrangements are in existence by virtue of which at that or some later time any person has or could obtain, or any persons together have or could obtain, control of the transferee but not of the transferor.".'.
§ No. 109, in page 97, leave out lines 23 to 29.
No. 110, in page 97, line 37, at end insert—
'; but this is subject to subsection (5A).
(5A) In determining for the purposes of this section whether a body corporate is the parent of the transferor, paragraphs 5(3) and 5B to 5E of Schedule I8 to the Income and Corporation Taxes Act 1988 shall not apply for the purposes of paragraph (b) or (c) of subsection (2B).'.
§ No. 111, in page 97, line 38, leave out "subsection (2C)" and insert "this section".
§ No. 112, in page 97, line 40, leave out "on or".—[Dawn Primarolo.]