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Finance (No. 2) Act 1992
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- UK Public General Acts
- 1992 c. 48
- SCHEDULE 17
- Stamp duty reserve tax
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This is the original version (as it was originally enacted).
Stamp duty reserve tax
10(1)No agreement made for the purposes of or for purposes connected with the transfer scheme shall give rise to a charge to stamp duty reserve tax.
(2)No agreement which is made in pursuance of Schedule 10 to the Order shall give rise to a charge to stamp duty reserve tax.
(3)This paragraph shall be deemed to have come into force on 1st April 1992.
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