Finance Act 2017

Consequential amendments to the Acts following enactment of Companies Act 2014

82. (1) In this section “the Acts” means—

(a) the Principal Act,

(b) the statutes relating to the duties of excise and to the management of those duties,

(c) the Capital Acquisitions Tax Consolidation Act 2003 , and the enactments amending or extending that Act,

(d) the statutes relating to stamp duty and to the management of that duty,

and any instruments made thereunder.

(2) The Acts are amended in the manner and to the extent specified in Schedule 2 .

(3) The following provisions of Schedule 2 are deemed to have come into operation on 1 June 2015:

(a) paragraph 1(a) to (y), (aa), (ac), (ad)(i) and (ae) to (bj);

(b) paragraph 2; and

(c) paragraph 4.

(4) Paragraph 1(z), (ab) and (ad)(ii) of Schedule 2 are deemed to apply to disposals made on or after 1 June 2015.

(5) Paragraph 3 of Schedule 2 is deemed to have come into operation on 1 December 2016.