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Transport Act 2000
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Changes over time for: Paragraph 40
Alternative versions:
- 15/01/2001- Amendment
- 27/04/2017
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Point in time view as at 27/04/2017.
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Transport Act 2000, Paragraph 40 is up to date with all changes known to be in force on or before 29 November 2024. 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.
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This section has no associated Explanatory Notes
40(1)Stamp duty is not to be chargeable on—U.K.
(a)a scheme under paragraph 1 of Schedule 15, paragraph 31 of Schedule 17 or paragraph 1 of Schedule 19, 21 or 25, or
(b)an instrument or agreement which is certified to the Commissioners of Inland Revenue by the Secretary of State as made in pursuance of such a scheme.
(2)No such scheme, and no instrument or agreement which is certified as mentioned in sub-paragraph (1)(b), is to be taken to be duly stamped unless—
(a)it has, in accordance with section 12 of the M1Stamp Act 1891, been stamped with a particular stamp denoting that it is not chargeable with that duty or that it is duly stamped, or
(b)it is stamped with the duty to which it would be liable, apart from this paragraph.
(3)Section 12 of the M2Finance Act 1895 is not to operate to require—
(a)the delivery to the Inland Revenue of a copy of this Act, or
(b)the payment of stamp duty under that section on any copy of this Act,
and is not to apply in relation to an instrument on which, by virtue of sub-paragraph (1), stamp duty is not chargeable.
(4)An agreement to transfer chargeable securities, as defined in section 99 of the M3Finance Act 1986, to a person specified in sub-paragraph (2)(a) to (c) of paragraph 1 of Schedule 21 is not to give rise to a charge to stamp duty reserve tax if the agreement is made for the purposes of, or for purposes connected with, a scheme under that paragraph.
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