http://www.legislation.gov.uk/id/ukpga/1994/21

SCHEDULES

SCHEDULE 4 Taxation Provisions

Part II Stamp Duty and Stamp Duty Reserve Tax

Transactions attracting exemptions

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For the purposes of this Part of this Schedule a transaction is an exempt transaction if it is a transaction by virtue of which property, rights or liabilities are vested by or under Part I of this Act in a person who is a public-sector body within the meaning of Part I of this Schedule.