SCHEDULES

SCHEDULE 13 U.K. Stamp duty: instruments chargeable and rates of duty

Modifications etc. (not altering text)

C1 Sch. 13 restricted (10.7.2003) by Finance Act 2003 (c. 14), s. 125(1) (with s. 125(8))

C2 Sch. 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

Part IV U.K. General exemptions

25 U.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 M1 Finance Act 1971 or section 5 of the M2 Finance Act (Northern Ireland) 1971 (abolition of duty on mortgages, bonds, debentures etc.), or

(b) section 173 of the M3 Finance Act 1989 (life insurance policies and superannuation annuities).

Marginal Citations

M1 1971 c.68.

M2 1971 c.27(N.I.).

M3 1989 c.26.