Point in time view as at 31/01/2013.
Finance Act 1999, Paragraph 25 is up to date with all changes known to be in force on or before 09 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.
25U.K.Stamp duty is not chargeable under this Schedule on any description of instrument in respect of which duty was abolished by—
(a)section 64 of the M1Finance Act 1971 or section 5 of the M2Finance Act (Northern Ireland) 1971 (abolition of duty on mortgages, bonds, debentures etc.), or
(b)section 173 of the M3Finance Act 1989 (life insurance policies and superannuation annuities).
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