The Enactment of Extra-Statutory Concessions Order 2013
This Order is made under section 160 of the Finance Act 2008 (c. 9). It enacts an existing HMRC extra-statutory concession (“ESC”) insofar as it applied to stamp duty, and amends statutory provisions inserted by previous Enactment of Extra-Statutory Concessions Orders (S.I 2010/157 and S.I. 2011/1037).
Lifecycle
Department
Made
06 Feb 2013
—
In force
01 Mar 2013
Enabling power
In accordance with section 160(7) of that Act, a draft of this instrument was laid before the House of Commons and approved by resolution of that House.
DocumentsOpen on legislation.gov.uk →