PART 12 REPEALS, ETC.

Overview

This Part contains provisions relating to the commencement of this Act, repeals, transitional arrangements and the short title of the Act.

Section 160 Repeals

(1), (2) This section provides for the repeal of certain stamp duty enactments following the enactment of this Act. In accordance with section 8 of the Interpretation Act 1937, this Act will come into force on the date of its passing. However, the provisions of this Act will not apply to—

• instruments specified in Schedule 1 executed before the date of passing of this Act,
• transactions liable to companies capital duty (Part 8) which took place before the date of passing of this Act, and
• the various levies (Part 9) where the relevant statements fell to be delivered under the repealed enactments before the date of passing of this Act.

(3) Those provisions of the repealed enactments which impose a fine, forfeiture, penalty or punishment in respect of an offence are to continue in force in so far as they are concerned with an offence which was committed or began before the date of passing of the Act.

(4) Anything done under the provisions of the repealed enactments corresponding with the provisions of this Act are deemed to have been done under the provisions of this Act to which the provisions of the repealed enactments correspond.

Relevant Date: Finance Act 2014