Health Insurance (Miscellaneous Provisions) Act 2011
Amendment of section 125A of Stamp Duties Consolidation Act 1999. |
6.— Section 125A of the Stamp Duties Consolidation Act 1999 is amended— | |
(a) in subsection (1)— | ||
(i) in the definition of “accounting period”, by substituting “, the fourth accounting period or the fifth accounting period” for “or the fourth accounting period”, | ||
(ii) in the definition of “due date”, by substituting the following paragraphs for paragraphs (c) and (d): | ||
“(c) 21 September 2011 in the case of the third accounting period, | ||
(d) 21 September 2012 in the case of the fourth accounting period, and | ||
(e) 21 January 2013 in the case of the fifth accounting period;”, | ||
(iii) by inserting the following definition after the definition of “excluded contract of insurance”: | ||
“ ‘fifth accounting period’ means the period of 5 months commencing on 1 August 2012 and ending 31 December 2012;”, | ||
and | ||
(iv) in the definition of “fourth accounting period”, by substituting “12 months commencing on 1 August 2011 and ending 31 July 2012” for “5 months commencing on 1 August 2011 and ending 31 December 2011”, | ||
and | ||
(b) in subsection (2)— | ||
(i) in paragraph (a), by substituting the following subparagraphs for subparagraphs (iii) and (iv): | ||
“(iii) on 1 January 2011 in the case of the third accounting period, | ||
(iv) on 1 January 2012 in the case of the fourth accounting period, and | ||
(v) on 1 August 2012 in the case of the fifth accounting period,”, | ||
and | ||
(ii) in paragraph (b), by substituting the following subparagraphs for subparagraphs (iii) and (iv): | ||
“(iii) on 1 January 2011 in the case of the third accounting period, | ||
(iv) on 1 January 2012 in the case of the fourth accounting period, and | ||
(v) on 1 August 2012 in the case of the fifth accounting period,”. |