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Changes over time for: Section 76
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Version Superseded: 22/07/2004
Status:
Point in time view as at 25/09/1991. This version of this provision has been superseded.
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Changes to legislation:
Airports Act 1986, Section 76 is up to date with all changes known to be in force on or before 19 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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76 Stamp duty.E+W+S
(1)—(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)Stamp duty shall not be chargeable—
(a)on any scheme made under section 1 or 15; or
(b)on any instrument which is certified to the Commissioners of Inland Revenue by the transferring authority, or (as the case may be) by both or all of the transferring authorities, as having been made or executed in pursuance of Schedule 4 to the Transport Act 1968 as it applies in relation to any such scheme by virtue of section 75(3).
(4)An instrument such as is mentioned in subsection (3)(b) shall not be treated as duly stamped unless it is stamped with the duty to which it would be liable but for subsection (3), or it has, in accordance with section 12 of the Stamp Act 1891, been stamped with a particular stamp denoting that it is not chargeable with any duty or that it is duly stamped.
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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