417 Stamp duty and stamp duty reserve tax

Taxation provisions

417  Stamp duty and stamp duty reserve tax

(1)     Neither stamp duty nor stamp duty reserve tax shall be chargeable on, or in respect of,—

(a)     a transfer instrument;

(b)     an instrument or agreement which is certified to the Commissioners of Inland Revenue by a Minister of the Crown as made in pursuance of a transfer instrument; or

(c)     an instrument or agreement which is certified to the Commissioners of Inland Revenue by a Minister of the

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