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Finance Act 1991
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- 1991 c. 31
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113 Certification of instruments for stamp duty purposes.U.K.
[F1(1)For the purposes of paragraph 6(1) of Schedule 13 to the Finance Act 1999 (meaning of instrument being certified at an amount)—
(a)a sale or contract or agreement for the sale of exempt property within the meaning of section 110 above shall be disregarded; and
(b)any statement as mentioned in that provision shall be construed as leaving out of account any matter which is to be so disregarded.]
(4)This section applies to—
(a)an instrument executed in pursuance of a contract made on or after the abolition day;
(b)an instrument which is not executed in pursuance of a contract and is executed on or after the abolition day.
(5)In this section “the abolition day has the same meaning as in section 110 above.
Textual Amendments
F1S. 113(1) substituted for s. 113(1)-(3) (27.7.1999 with effect in relation to instrumnets executed on or after 1.10.1999) by 1999 c. 16, s. 112(4)(6), Sch. 14 para. 27 (with s. 122)
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