Version Superseded: 22/04/2019
Point in time view as at 06/04/2010.
Finance Act 1999, Paragraph 19 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
19F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
(2)The duplicate or counterpart of an instrument chargeable with duty is not duly stamped unless—
(a)it is stamped as an original instrument, or
(b)it appears by some stamp impressed on it that the full and proper duty has been paid on the original instrument of which it is the duplicate or counterpart.
(3)Sub-paragraph (2) does not apply to the counterpart of an instrument chargeable as a lease, if that counterpart is not executed by or on behalf of any lessor or grantor.
Textual Amendments
F1Sch. 13 para. 19(1) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 10(3)(d) (with Sch. 32 para. 22(1)(b))
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