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Status:
Point in time view as at 27/07/1999. This version of this provision has been superseded.
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55 Crown exemption.U.K.
(1)Where any conveyance, transfer or lease is made or agreed to be made to a Minister of the Crown or to the Solicitor for the affairs of Her Majesty’s Treasury, [or to the National Assembly for Wales,]no stamp duty shall be chargeable [under Part I or II, or paragraph 16, of Schedule 13 to the Finance Act 1999] on the instrument by which the conveyance, transfer or lease, or the agreement for it, is effected.
(2)In this section “Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975.
(3)Article 3(6) of the Secretary of State for the Environment Order 1970 and Article 4(5) of the Secretary of State for Transport Order 1976 (which excempt transfers by, to or with those Ministers) shall cease to have effect.
(4)This section applies to instruments executed on or after 1st August 1987.
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