Finance Act 2017
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Consequential amendments to the Acts following enactment of Companies Act 2014 | ||
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82. (1) In this section “the Acts” means— | ||
(a) the Principal Act, | ||
(b) the statutes relating to the duties of excise and to the management of those duties, | ||
(c) the Capital Acquisitions Tax Consolidation Act 2003 , and the enactments amending or extending that Act, | ||
(d) the statutes relating to stamp duty and to the management of that duty, | ||
and any instruments made thereunder. | ||
(2) The Acts are amended in the manner and to the extent specified in Schedule 2 . | ||
(3) The following provisions of Schedule 2 are deemed to have come into operation on 1 June 2015: | ||
(a) paragraph 1(a) to (y), (aa), (ac), (ad)(i) and (ae) to (bj); | ||
(b) paragraph 2; and | ||
(c) paragraph 4. | ||
(4) Paragraph 1(z), (ab) and (ad)(ii) of Schedule 2 are deemed to apply to disposals made on or after 1 June 2015. | ||
(5) Paragraph 3 of Schedule 2 is deemed to have come into operation on 1 December 2016. |