| Summary: |
These Regulations prescribe an amended form 88(2) CYM (Rev 2005) for use in relation to allotments of shares made on or after 1st December 2003. The amendments to the form are to take account of the abolition of stamp duty (except for instruments relating to stock or marketable securities) under the provisions of Part 4 of the Finance Act 2003 (c. 14) and the consequential amendment of section 88 of the Companies Act 1985 (c. 6) by the Stamp Duty Land Tax (Consequential Amendment of Enactments Regulations 2003) (S.I. 2003/2868).
Form 88(2) CYM prescribed by the Companies (Welsh Language Forms) (Amendment) (No. 2) Regulations continues to be prescribed in relation to allotments made before 1st December 2003. It may also be used for returns made before 31st October 2006 in relation to allotments made on or after 1st December 2003.
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