HC Deb 19 July 2000 vol 354 c491

Amendments made: No. 113, in page 98, line 2, at end insert— '(1A) After subsection (2) (instruments on which stamp duty not chargeable) insert— (2A) But this section does not apply to an instrument by virtue of subsection (2)(a) if, 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. 114, in page 98, leave out lines 12 to 18.

No. 115, in page 98, line 26, at end insert— '; but this is subject to subsection (6A). (6A) 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 18 to the Income and Corporation Taxes Act 1988 shall not apply for the purposes of paragraph (b) or (c) of subsection (3AA).'.

No. 116, in page 98, line 27, leave out "subsection (3AAA)" and insert "this section".

No. 117, in page 98, line 29, leave out "on or".—[Dawn Primarolo.]

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