Part V Stamp Duty and Stamp Duty Reserve Tax
Finance Act 1999 (1999 c 16) | Legislation

Part V Stamp Duty and Stamp Duty Reserve Tax

(1) Stamp Duty: Interest and Penalties on Late Stamping

ChapterShort titleExtent of repeal
1933 c 19The Finance Act 1933.In section 42, the words “and subsection (1) of section 15â€.
1933 c 28 (NI)The Finance Act (Northern Ireland) 1933.In section 2, the words “and subsection (1) of section fifteenâ€.
1965 c 25The Finance Act 1965.Section 91.
1965 c 16 (NI)The Finance Act (Northern Ireland) 1965.Section 5.
1984 c 43The Finance Act 1984.Section 111(4).
1986 c 41The Finance Act 1986.Section 69(5).
Section 72(3).

1     These repeals have effect in relation to instruments executed on or after 1st October 1999, subject to paragraph 2.

2     The repeals do not have effect in relation to transfers or other instruments relating to units under a unit trust scheme.

This does not affect their operation in relation to—

(a)     conveyances or transfers on sale of property other than units under a unit trust scheme in relation to which such units form the whole or part of the consideration; and

(b)     bearer instruments constituting,

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