Finance Act 1999, Paragraph 27 is up to date with all changes known to be in force on or before 06 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.
27U.K.In section 113 of the Finance Act 1991 (certification of instruments for stamp duty purposes), for subsections (1) to (3) substitute—
“(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.”.
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