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Contents

Legislation

Finance Act 2002

Crossheading Stamp duty

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Section 110 Land in disadvantaged areas
Section 111 Withdrawal of group relief
Section 112 Restriction of relief for company acquisitions
Section 113 Withdrawal of relief for company acquisitions
Section 114 Penalties for late stamping
Section 115 Contracts for the sale of an estate or interest in land chargeable as conveyances
Section 116 Abolition of duty on instruments relating to goodwill

Stamp duty
Restriction of relief for company acquisitions

Section 112 | Restriction of relief for company acquisitions

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 112 omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 5(2)(d) (with Sch. 39 paras. 11-13)