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Finance Act 2024

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Part 4Commencement and transitional provision

Commencement

25The amendments made by this Schedule have effect—

(a)as they apply for the purposes of stamp duty, in relation to instruments executed on or after 1 January 2024;

(b)as they apply for the purposes of stamp duty reserve tax, in relation to—

(i)agreements to transfer chargeable securities made on or after that day;

(ii)the transfer or issue of chargeable securities on or after that day.

Transitional provision: depositary receipts: exception from SDRT for replacement securities

26(1)This paragraph applies for the purposes of section 95A of FA 1986 (depositary receipts: exception for replacement securities) where the securities mentioned in subsection (3)(a) of that section were issued before 1 January 2024.

(2)The amendments made by paragraphs 7 and 10 are to be disregarded.

Transitional provision: clearance services: exception from SDRT for replacement securities

27(1)This paragraph applies for the purposes of section 97ZA of FA 1986 (clearance services: exception for replacement securities) where the securities mentioned in subsection (3)(a) of that section were issued before 1 January 2024.

(2)The amendments made by paragraphs 11 and 13 are to be disregarded.

Transitional provision: bearer instruments

28(1)Sub-paragraph (2) applies in relation to bearer instruments issued before 1 January 2024—

(a)in the United Kingdom, or

(b)outside the United Kingdom by or on behalf of a UK company.

(2)The amendment made by paragraph 19(3) is to be disregarded.

(3)In sub-paragraph (1) “bearer instrument” and “UK company” have the same meaning as in Schedule 15 to FA 1999 (see paragraphs 3 and 11 of that Schedule).

(4)Sub-paragraph (5) applies in relation to UK bearer instruments within the meaning of section 99(1A) of FA 1986 issued before 1 January 2024.

(5)The amendments made by paragraph 6(2) and (3) are to be disregarded.

Transitional provision: warrants to purchase Government stock etc

29(1)This paragraph applies in relation to securities constituted by or transferable by means of an instrument issued before 1 January 2024.

(2)The amendments made by paragraph 23 are to be disregarded.

Yn ôl i’r brig

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