Modifications etc. (not altering text)
C1Sch. 13 restricted (10.7.2003) by Finance Act 2003 (c. 14), s. 125(1) (with s. 125(8))
C2Sch. 13 excluded (with effect in accordance with Sch. 24 para. 12(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 5
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;
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.
Textual Amendments
F1Sch. 13 para. 24(b) repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 7(1)
Marginal Citations