Point in time view as at 26/12/2023.
Transport Act 2000, Cross Heading: Stamp duty reserve tax is up to date with all changes known to be in force on or before 04 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.
19U.K.An agreement is not to give rise to a charge to stamp duty reserve tax if—
(a)it is made for the purposes of (or for purposes connected with) a transfer scheme, or
(b)it is made under Schedule 6.
Commencement Information
I1Sch. 7 paras. 1-20 wholly in force at 1.2.2001, see s. 275(1) and S.I. 2001/57, art. 3(1), Sch. 2 Pt. I (subject to the transitional provision and saving in Sch. 2 Pt. II)
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