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Further and Higher Education Act 1992

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Changes over time for: Section 88

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Status:

Point in time view as at 26/05/2015.

Changes to legislation:

Further and Higher Education Act 1992, Section 88 is up to date with all changes known to be in force on or before 29 November 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. Help about Changes to Legislation

88 Stamp duty.U.K.

(1)Subject to subsection (2) below, stamp duty shall not be chargeable in respect of any transfer effected under or by virtue of any of the following sections of this Act: F1... [F227B, 27C], F3... [F433P], 34, 40(5) and (7), 63 and 80.

(2)No instrument (other than a statutory instrument) made or executed under or in pursuance of any of the provisions mentioned in subsection (1) shall be treated as duly stamped unless it is stamped with the duty to which it would, but for this section (and, if applicable, section 129 of the M1Finance Act 1982), be liable or it has, in accordance with the provisions of section 12 of the M2Stamp Act 1891, been stamped with a particular stamp denoting that it is not chargeable with any duty or that it has been duly stamped.

Textual Amendments

F1Words in s. 88(1) omitted (26.5.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(3)(h), Sch. 15 para. 4(5)(g)(i)

F3Word in s. 88(1) omitted (26.5.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(3)(h), Sch. 15 para. 4(5)(g)(ii)

Commencement Information

I1S. 88 wholly in force at 6.5.1992 see s. 94(3) and S.I. 1992/831, art. 2, Sch. 1

Marginal Citations

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