Transport Act 1968

160 Stamp duty. E+W+S

(1) Nothing in section 12 of the M1 Finance 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 [F4 an 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 M2 Stamp 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

E1 This version of this provison extends to England and Wales and Scotland only; a separate version has been created for Northern Ireland only

Textual Amendments

F1 Words 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)

F2 S. 160(2)(3) repealed by Finance Act 1988 (c. 39, SIF 114), s. 148, Sch. 14 Part XI

F3 S. 160(4) repealed by Finance Act 1973 (c. 51, 63:1:2), s. 59(7), Sch. 22 Pt. V

F4 Words 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

F5 Words in s. 160(5) repealed (1.4.1994) by 1993 c. 43, ss. 150(1)(o), 152(3), Sch.14; S.I. 1994/571, art. 5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

M1 1895 c. 16.

M2 1891 c. 39.

F6 160 Stamp duty. N.I.

(1) Nothing in section 12 of the M3 Finance 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 M4 Stamp 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

F1 Words 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)

F6 This version of this provision extends to Northern Ireland only; a separate version has been created for England and Wales and Scotland only

F7 S. 160(2)(3) repealed by Finance Act 1988 (c. 39, SIF 114), s. 148, Sch. 14 Part XI

F8 S. 160(4) repealed by Finance Act 1973 (c. 51, 63:1:2), s. 59(7), Sch. 22 Pt. V

F9 Words 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

M3 1895 c. 16.

M4 1891 c. 39.