Modifications etc. (not altering text)
C1Pt. X modified (E.W.S.) (16.8.2006) by The Dover Harbour Revision Order 2006 (S.I. 2006/2167), arts. 1(1), 27
(1)Nothing in section 12 of the M1Finance Act 1895 (which requires Acts to be stamped as conveyances on sale in certain cases) F1... shall be taken as applying to this Act.
F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)Stamp duty shall not be chargeable on any instrument which is certified to the Commissioners of Inland Revenue by the appropriate Board or new authority or appropriate Executive for any area which is [F4an integrated transport area or] a passenger transport area for the purposes of Part II of this Act as having been made or executed in pursuance of Schedule 4 to this Act F5 ... ; but no such instrument shall be deemed to be duly stamped unless it is stamped with the duty to which it would but for this subsection 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 is duly stamped.
Extent Information
E1This version of this provison extends to England and Wales and Scotland only; a separate version has been created for Northern Ireland only
Textual Amendments
F1Words in s. 160(1) omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 1(2)(c) (with Sch. 39 paras. 11-13)
F2S. 160(2)(3) repealed by Finance Act 1988 (c. 39, SIF 114), s. 148, Sch. 14 Part XI
F3S. 160(4) repealed by Finance Act 1973 (c. 51, 63:1:2), s. 59(7), Sch. 22 Pt. V
F4Words in s. 160(5) inserted (E.W.) (9.2.2009) by Local Transport Act 2008 (c. 26), s. 134(4), Sch. 4 para. 16; S.I. 2009/107, art. 2(1), Sch. 1 Pt. 1
F5Words in s. 160(5) repealed (1.4.1994) by 1993 c. 43, ss. 150(1)(o), 152(3), Sch.14; S.I. 1994/571, art. 5
Marginal Citations
(1)Nothing in section 12 of the M3Finance Act 1895 (which requires Acts to be stamped as conveyances on sale in certain cases) F1... shall be taken as applying to this Act.
(2), (3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8
(5)Stamp duty shall not be chargeable on any instrument which is certified to the Commissioners of Inland Revenue by the appropriate Board or new authority or appropriate Executive established under section 9(1) of this Act as having been made or executed in pursuance of Schedule 4 to this Act F9. . .; but no such instrument shall be deemed to be duly stamped unless it is stamped with the duty to which it would but for this subsection be liable or it has, in accordance with the provisions of section 12 of the M4Stamp Act 1891, been stamped with a particular stamp denoting that it is not chargeable with any duty or that it is duly stamped.
Textual Amendments
F1Words in s. 160(1) omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 1(2)(c) (with Sch. 39 paras. 11-13)
F6This version of this provision extends to Northern Ireland only; a separate version has been created for England and Wales and Scotland only
F7S. 160(2)(3) repealed by Finance Act 1988 (c. 39, SIF 114), s. 148, Sch. 14 Part XI
F8S. 160(4) repealed by Finance Act 1973 (c. 51, 63:1:2), s. 59(7), Sch. 22 Pt. V
F9Words in s. 160(5) repealed (1.4.1994) by 1993 c. 43, ss. 150(1)(o), 152(3), Sch. 14; S.I. 1994/571, art. 5
Marginal Citations