Version Superseded: 19/07/2011
Point in time view as at 06/04/2010.
Finance Act 1999, Paragraph 24 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.
24U.K.The following are exempt from stamp duty under this Schedule—
(a)transfers of shares in the government or parliamentary stocks or funds or strips (within the meaning of section 47 of the M1Finance Act 1942) of such stocks or funds;
(b)instruments for the sale, transfer, or other disposition (absolutely or otherwise) of any ship or vessel, or any part, interest, share or property of or in a ship or vessel;
(c)testaments, testamentary instruments and dispositionsmortis causa in Scotland;
(d)renounceable letters of allotment, letters of rights or other similar instruments where the rights under the letter or other instrument are renounceable not later than six months after its issue.
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