No versions valid at: 15/01/2001
Point in time view as at 15/01/2001. This version of this cross heading contains provisions that are not valid for this point in time.
Transport Act 2000, Cross Heading: Stamp duty is up to date with all changes known to be in force on or before 02 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.
Yn ddilys o 01/02/2001
18(1)A relevant transfer is not to give rise to liability to stamp duty.U.K.
(2)Stamp duty is not to be chargeable on a transfer scheme.
(3)Stamp duty is not to be chargeable on an instrument which is certified to the Commissioners of Inland Revenue by the Secretary of State as having been made for the purposes of (or for purposes connected with) a transfer scheme.
(4)But no instrument which is certified as mentioned in sub-paragraph (3) is to be taken to be duly stamped unless—
(a)it is stamped with the duty to which it would be liable but for that sub-paragraph, 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 that duty or that it is duly stamped.
(5)Stamp duty is not to be chargeable on an instrument which 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)
Marginal Citations
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