- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (09/03/2000)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 06/04/2007
Point in time view as at 09/03/2000.
Greater London Authority Act 1999, Cross Heading: Taxation provisions is up to date with all changes known to be in force on or before 05 December 2024. 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.
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(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 Crown as giving effect to a preparatory reorganisation, to the extent that the instrument or agreement is so certified.
(2)No instrument or agreement which is certified as mentioned in paragraph (b) or (c) of subsection (1) above shall be taken to be duly stamped unless—
(a)it is stamped with the duty to which it would, but for that subsection, be liable; or
(b)it has, in accordance with section 12 of the M1Stamp Act 1891, been stamped with a particular stamp denoting that it is not chargeable with any duty or that it is duly stamped.
(3)Section 12 of the M2Finance Act 1895 shall not operate to require—
(a)the delivery to the Inland Revenue of a copy of this Act, or
(b)the payment of stamp duty under that section on any copy of this Act,
and shall not apply in relation to any instrument on which, by virtue of subsection (1) above, stamp duty is not chargeable.
(4)In subsection (1) above, “transfer instrument” means—
(a)an order under section 408 or 411 above; or
(b)a scheme under section 409 above.
(5)In subsection (1) above “preparatory reorganisation” means the transfer of property, rights and liabilities—
(a)from London Regional Transport to any of its subsidiaries,
(b)from a subsidiary of London Regional Transport to London Regional Transport,
(c)from a subsidiary of London Regional Transport to another such subsidiary, or
(d)from a Minister of the Crown to London Regional Transport or any of its subsidiaries,
preparatory to any provision made or to be made by or under this Act.
(1)Section 64 of the M3London Regional Transport Act 1984 (stamp duty) shall be amended as follows.
(2)In subsection (7)(a) (which, among other things, provides an exemption in relation to transfers in pursuance of a scheme made under section 9(6) in compliance with a direction of the Secretary of State under section 10)—
(a)after “or to a transfer made in pursuance of” there shall be inserted “ , or otherwise in connection with, ”;
(b)after “section 9(6) of this Act” there shall be inserted “ (i) ”; and
(c)after “under section 10 of this Act; or” there shall be inserted—
“(ii)in preparation for, or in pursuance of, a PPP agreement, within the meaning of Chapter VII of Part IV of the Greater London Authority Act 1999, or a contract falling within paragraph 6(2) of Schedule 33 to that Act; or”.
(3)After subsection (7) there shall be inserted—
“(7A)Any reference in subsection (7)(a) above to a transfer includes—
(a)a reference to an agreement for a lease or underlease; and
(b)a reference to the grant of a lease or underlease.”
Marginal Citations
(1)The following bodies, namely—
(a)Transport for London,
(b)the Metropolitan Police Authority, and
(c)the London Fire and Emergency Planning Authority,
shall each be treated as a local authority for the purposes of the enactments mentioned in subsection (2) below.
(2)The enactments are—
(a)section 519 of the M4Income and Corporation Taxes Act 1988 (exemption of local authorities from income and corporation taxes); and
(b)section 271 of the M5Taxation of Chargeable Gains Act 1992 (exemption of local authorities from capital gains tax).
(3)In sections 170 to 181 of the M6Taxation of Chargeable Gains Act 1992 (groups of companies) references to a company do not apply to Transport for London.
(4)Schedule 33 to this Act (which makes further provision about taxation) shall have effect.
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