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Finance Act 1991
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- 1991 c. 31
- Part IV
- Section 113
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No versions valid at: 19/03/1991
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- 25/07/1991- Amendment
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Valid from 25/07/1991
113 Certification of instruments for stamp duty purposes.U.K.
(1)Section 34 of the M1Finance Act 1958 and section 7 of the M2Finance Act (Northern Ireland) 1958 shall be amended as mentioned in subsections (2) and (3) below.
(2)In subsection (4) of each of those sections (certification of instrument at a particular amount) the following paragraph shall be substituted for paragraph (a)—
“(a)any sale or contract or agreement for the sale of exempt property shall be disregarded; and”.
(3)In each of those sections the following subsection shall be inserted after subsection (4)—
“(4A)In subsection (4) above “exempt property has the same meaning as in section 110 of the Finance Act 1991.”
(4)This section applies to—
(a)an instrument executed in pursuance of a contract made on or after the abolition day;
(b)an instrument which is not executed in pursuance of a contract and is executed on or after the abolition day.
(5)In this section “the abolition day has the same meaning as in section 110 above.
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