Finance Act 2014
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Accountable persons in relation to stamp duty | ||
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73. The Principal Act is amended— | ||
(a) in section 1— | ||
(i) in subsection (1), in the definition of “accountable person”, by inserting “(subject to subsection (1A))” after “means”, and | ||
(ii) by inserting the following after subsection (1): | ||
“(1A) The following persons shall not be accountable persons for the purposes of this Act: | ||
(a) the National Treasury Management Agency; | ||
(b) the Minister in relation to a function exercised by the Minister which is capable of being delegated to the National Treasury Management Agency under section 5 of the National Treasury Management Agency Act 1990 .”, | ||
and | ||
(b) by deleting section 108. |