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The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003
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Abolition of stamp duty: application to duplicates and counterparts
9. In section 125(5) (abolition of stamp duty except on instruments relating to stock or marketable securities: instruments to which the section applies)—
(a)in paragraph (a), after “instrument effecting a land transaction”,
(b)in paragraph (b), after “instrument effecting a transaction other than a land transaction”, and
(c)in the second sentence, after “instrument effecting both a land transaction and a transaction other than a land transaction”,
insert “(or any duplicate or counterpart of such an instrument)”.
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