Finance (No. 2) Act 1983

• Citation: 1983 c. 49
• Sections: 4

Section 15 Relief from stamp duty for local constituency associations of political parties on reorganisation of constituencies.

(1) In a case falling within paragraph (a) or paragraph (b) of subsection (4) of section 7 above, section 57 of the Stamp Act 1891 shall not apply in relation to a conveyance or transfer by which the disposal or, in the case of paragraph ( b ), either of the disposals referred to in that paragraph is effected.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 1

The repeals in the Administration of Estates Act 1925 and the Administration of Estates Act (Northern Ireland) 1955 have effect in relation to deaths on or after the day on which this Act is passed.

Section 2

The repeals of —

(a) subsections (1)(c), (2A) and (3) of section 45 of the Finance Act 1975,

(b) paragraph 2(1A)(b) of Schedule 10 to the Finance Act 1976, and

(c) section 49 of the Finance Act 1977,

have effect in relation to transfers of value made, and other events occurring, on or after 15th March 1983.

Section 3

The remaining repeals have effect in relation to transfers of value made on or after 15th March 1983.