Point in time view as at 01/04/2009.
Housing and Regeneration Act 2008, Cross Heading: Stamp duty 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.
12(1)Stamp duty shall not be chargeable on a transfer scheme.E+W
(2)Stamp duty shall not be chargeable on a document certified by HMRC as connected with a transfer scheme.
(3)A document which is not chargeable by virtue of this paragraph must be stamped in accordance with section 12 of the Stamp Act 1891 (c. 39) with a stamp denoting that it is not chargeable.
Commencement Information
I1Sch. 7 para. 12 in force at 8.9.2008 as it applies in relation to, or makes provision about the tax implications of, schemes under ss. 51 and 65 by S.I. 2008/2358, arts. 2(1), 3(1)
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