Point in time view as at 31/01/2010.
Communications Act 2003, Paragraph 5 is up to date with all changes known to be in force on or before 01 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.
5(1)Stamp duty is not to be chargeable—U.K.
(a)on a transfer scheme; or
(b)on an instrument or agreement certified by the Secretary of State to the Commissioners of Inland Revenue as made for the purposes of a transfer scheme, or as made for purposes connected with such a scheme.
(2)But a transfer scheme, or an instrument or agreement so certified, is to be treated as duly stamped only if—
(a)in accordance with section 12 of the Stamp Act 1891 (c. 39) it has been stamped with a stamp denoting either that it is not chargeable to duty or that it has been duly stamped; or
(b)it is stamped with the duty to which it would be chargeable apart from this paragraph.
Commencement Information
I1Sch. 2 para. 5 in force at 18.9.2003 by S.I. 2003/1900, art. 2(2), Sch. 2
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