Finance Act 2023
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Amendment of Stamp Duties Consolidation Act 1999 | ||
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6. (1) The Stamp Duties Consolidation Act 1999 is amended— | ||
(a) in section 81AA— | ||
(i) in subsection (1), by the substitution of the following definition for the definition of “EU Regulation”: | ||
“‘EU Regulation’ means Commission Regulation (EU) 2022/2472 of 14 December 20229 declaring certain categories of aid in the agricultural and forestry sectors and in rural areas compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union as that Regulation may be revised from time to time;”, | ||
(ii) in subsection (11)(c)(i), by the substitution of “3 years” for “4 years”, and | ||
(iii) in subsection (16), by the substitution of “31 December 2025” for “30 June 2023”, | ||
and | ||
(b) in section 81C— | ||
(i) in subsection (1)(a), in the definition of “relevant period”, by the substitution of “31 December 2025” for “30 June 2023”, and | ||
(ii) in subsection (12), by the substitution of “31 December 2025” for “30 June 2023”. | ||
(2) Notwithstanding the amendments effected by paragraph (a) of subsection (1), subparagraph (ii) of that paragraph shall not have effect as respects instruments executed before the date of the passing of this Act. | ||