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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 27 March 2013 - onwards

97. Amendment of Part 33 (anti-avoidance) of Principal Act.

(1) Part 33 of the Principal Act is amended -

(a) in section 811(1)(a) in the definition of "the Acts" by deleting subparagraph (v) and substituting "stamp duty, and" for "stamp duty," in subparagraph (vi) and by inserting the following after subparagraph (vi):

"(vii) Part 18D,",

(b) in section 811A -

(i) by deleting subsection (1C), and

(ii) in subsection (3)(b)(i) by deleting "the application of subsection (1C) to the transaction concerned or",

and

(c) in section 817D(1) in the definition of "the Acts" by deleting paragraph (c) and substituting "those duties, and" for "those duties," in paragraph (g) and by inserting the following after paragraph (g):

"(h) Part 18D,".

(2)

(a) Paragraph (a) of subsection (1) applies to any transaction (within the meaning of section 811(1)(a) of the Principal Act) undertaken or arranged on or after 13 February 2013.