123 Construction of this Part and other supplementary provisions

Supplementary provisions

123  Construction of this Part and other supplementary provisions

(1)     This Part—

(a)     so far as it relates to stamp duty shall be construed as one with the Stamp Act 1891, and

(²ú)ÌýÌýÌýÌý so far as it relates to stamp duty reserve tax shall be construed as one with Part IV of the Finance Act 1986.

(2)     In this Part—

(a)     “the enactments

Powered by Lexis+®

Popular documents