Part 4Stamp duty and stamp duty reserve tax
Stamp duty
116 Abolition of duty on instruments relating to goodwill
1
No stamp duty is chargeable on an instrument for the sale, transfer or other disposition of goodwill.
2
Schedule 37 to this Act contains provisions supplementing this section.
3
This section and that Schedule shall be construed as one with the Stamp Act 1891 (c. 39).
4
This section applies to instruments executed on or after 23rd April 2002.
5
This section shall be deemed to have come into force on that date.