SCHEDULES

SCHEDULE 24 U.K. Transfers and transfer schemes: tax provisions

PART 2 U.K. Certain transfers under scheme under section 190 or 191

Stamp duty U.K.

7 U.K. Stamp duty is not chargeable on a transfer scheme under section 191 if the transferee is a public body.

Commencement Information

I1 Sch. 24 in force for specified purposes at Royal Assent see s. 240(5)(o)

I2 Sch. 24 para. 7 in force at 30.3.2012 for E.W. by S.I. 2012/628, art. 3(b)