Textual Amendments
F1Pt. VI heading substituted (11.2.2005) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82), art. 1reg. 3(2)
(1)In section 122 of the M1Stamp Act 1891 (definitions)—
(a)after subsection (1) there shall be inserted—
“(1A)For the purposes of this Act a deed (or, in Scotland, a deed for which delivery is required) shall be treated as executed when it is delivered or, if it is delivered subject to conditions, when the conditions are fulfilled”, and
(b)at the end of the definition of “executed” and “execution” in subsection (1) there shall be added “ (but subject to subsection (1A) of this section) ”.
(2)In section 27 of the M2Stamp Duties Management Act 1891 (definitions), in the definition of “executed” and “execution”, for the words following “execution” there shall be substituted “ have the same meaning as in the Stamp Act 1891 ”.
(3)This section shall apply to any instrument except one which, on or before 7th December 1993, has been executed for the purposes of the M3Stamp Act 1891 as that Act has effect before amendment by this section.