Section 101: Loan capital

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 5: Stamp taxes

Section 79 of FA 1986 (stamp duty and loan capital) is amended as follows.

In subsection (6), for "subsection (7)" substitute ." subsections (7) to (7B) "

After subsection (7A) insert—

After subsection (12) insert—

The amendments made by this section have effect in relation to any instrument executed on or after the day on which this Act is passed.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.