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Changes over time for: Paragraph 34
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Status:
Point in time view as at 05/10/2004.
Changes to legislation:
Energy Act 2004, Paragraph 34 is up to date with all changes known to be in force on or before 27 February 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.
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Changes to Legislation
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This section has no associated Explanatory Notes
34(1)Stamp duty is not to be chargeable—U.K.
(a)on a nuclear transfer scheme, or
(b)on an instrument certified by the Secretary of State to the Commissioners of Inland Revenue as made for the purposes of such a scheme, or as made for purposes connected with such a scheme,
except to the extent that the scheme or instrument includes provision in relation to private transfers.
(2)But where, by virtue of sub-paragraph (1), stamp duty is not chargeable at all, or is chargeable only to a reduced extent, on a nuclear transfer scheme or instrument, the scheme or instrument 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 sub-paragraph (1).
(3)An agreement which is made for the purposes of a nuclear transfer scheme or purposes connected with such a scheme is not to give rise to stamp duty reserve tax except to the extent that the agreement relates to private transfers.
(4)In this paragraph—
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