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Finance Act 1982
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Part VU.K. Stamp Duty
F1128 Reduction of duty on conveyances and leases.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 128 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) notes 1, 2 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)
129 Exemption from duty on grants, transfers to charities, etc. U.K.
(1)Where any conveyance, transfer or lease is made or agreed to be made to [F2a charitable company or to the trustees of a charitable trust] or to the Trustees of the National Heritage Memorial Fund [F3F4...], no stamp duty shall be chargeable [F5under Part I or IIF6... of Schedule 13 to the Finance Act 1999]—
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
on the instrument by which the conveyance, transfer or lease, or the agreement for it, is effected.
(2)An instrument in respect of which stamp duty is not chargeable by virtue only of subsection (1) above shall not be treated as duly stamped unless it is stamped in accordance with section 12 of the M1 Stamp Act 1891 with a stamp denoting that it is not chargeable with any duty.
(3)This section applies to instruments executed on or after 22nd March 1982 and shall be deemed to have come into force on that date.
Textual Amendments
F2Words in s. 129(1) substituted (with effect in accordance with art. 3 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 8, 34(2); S.I. 2012/736, art. 3
F3Words in s. 129(1) inserted (2.7.1998) by 1998 c. 22, ss. 24(4), 27(4)
F4Words in s. 129(1) omitted (1.4.2012) by virtue of The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.
F5Words in s. 129(1) substituted for S. 129(1)(a) and the preceding words “by virtue of” (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by 1999 c. 16, s. 112(4)(6), Sch. 14 para. 7
F6Words in s. 129(1) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 12 (with Sch. 32 para. 22(1)(c))
F7S. 129(1)(b) repealed by Finance Act 1985 (c. 54, SIF 114), s. 98(6), Sch. 27 Pt. IX(1)
Modifications etc. (not altering text)
C1S. 129 modified by Finance Act 1983 (c. 28, SIF 63:1), s. 46(3)(c)
C2S. 129 excluded (6.5.1992) by Further and Higher Education Act 1992 (c. 13), s. 88(2); S.I. 1992/831, art. 2, Sch. 1
Marginal Citations
130. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8U.K.
Textual Amendments
F8S. 130 repealed by Finance Act 1989 (c. 26, SIF 114), s. 187(1), Sch. 17 Pt. IX
131. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9U.K.
Textual Amendments
F9S. 131 repealed by Capital Transfer Tax Act 1984 (c. 51, SIF 65), s. 277, Sch. 9
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