The Enactment of Extra-Statutory Concessions Order 2013
This Order is made under section 160 of the Finance Act 2008 (c. 9). It enacts an existing HMRC extra-statutory concession (“ESC”) insofar as it applied to stamp duty, and amends statutory provisions inserted by previous Enactment of Extra-Statutory Concessions Orders (S.I 2010/157 and S.I. 2011/1037).