SCHEDULES

SCHEDULE 36 U.K.Stamp duty: contracts chargeable as conveyances: supplementary provisions

Part 3 U.K.General supplementary provisions

Construction of references to duty on transactions U.K.

7 Any reference in section 115 or this Schedule to duty chargeable or paid on a transaction is to duty chargeable or paid on the stamping of the instrument by which the transaction is effected.