Version Superseded: 01/12/2003
Point in time view as at 19/05/1998. This version of this provision has been superseded.
Merchant Shipping Act 1995, Section 221 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)The following, that is to say—
(a)all lighthouses, buoys and beacons,
(b)all general light dues and other rates, fees or payments accruing to or forming part of the General Lighthouse Fund, and
(c)all premises or property belonging to or occupied by any of the general lighthouse authorities,
which are used or applied for the purposes of any of the services for which those dues, rates, fees and payments are received shall be exempt from all public or local taxes, duties or rates.
(2)All instruments used by or under the direction of any general lighthouse authority in carrying on those services shall be exempt from stamp duty.
(3)Stamp duty shall not be chargeable on any proposals under Schedule 9.
(4)All instruments used by or under the direction of the Secretary of State in carrying this Part into effect shall be exempt from stamp duty.
(5)All instruments which are required by any provision of this Part to be in a form approved by the Secretary of State, if made in that form, shall be exempt from stamp duty.
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