# Agriculture Act 1993, Paragraph 2


(1) Stamp duty shall not be chargeable on an approved scheme or on any instrument which is certified to the Commissioners of Inland Revenue by the Ministers as having been made in pursuance of such a scheme.
(2) No instrument which is certified as mentioned in sub-paragraph (1) above shall be taken to be duly stamped unless—
(a) it is stamped with the duty to which it would, but for that sub-paragraph, be liable, or
(b) it has, in accordance with section 12 of the Stamp Act 1891, been stamped with a particular stamp denoting that it is not chargeable with any duty or that it is duly stamped.

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Source: https://www.legislation.gov.uk/ukpga/1993/37/schedule/4/paragraph/2 (the official version)
Page: https://openlegislation.uk/agriculture-act-1993/schedule-4/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.