SCHEDULES
SCHEDULE 39Stamp duty land tax and stamp duty
Part 2Re-enactment, with changes, of amendments made by section 109 regulations
Abolition of stamp duty: application to duplicates and counterparts
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In section 125(5) (abolition of stamp duty except on instruments relating to stock or marketable securities: instruments to which the section applies)—
a
in paragraph (a), after “instrument effecting a land transaction”,
b
in paragraph (b), after “instrument effecting a transaction other than a land transaction”, and
c
in the second sentence, after “instrument effecting both a land transaction and a transaction other than a land transaction”, insert “
(or any duplicate or counterpart of such an instrument)
”
.