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The Variation of Stamp Duties Regulations 2001
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- UK Statutory Instruments
- 2001 No. 3746
- Regulation 4
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Variation of stamp duty on such instruments
4.—(1) Neither—
(a)section 92(1), nor
(b)paragraph 1 of Schedule 30 (duty where land partly in disadvantaged area),
shall apply to an instrument to which this regulation applies.
(2) Paragraph 3 of Schedule 30 (exclusion of land in such an area for the purposes of certification at a value) shall not apply where the transaction mentioned in sub-paragraph (1) of that paragraph is one effected by an instrument to which this regulation applies.
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