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Article 69 Stamp duty

(1)

Stamp duty shall not be chargeable on—

(a)

any transfer effected by Part V;

(b)

the reorganisation scheme, the transfer scheme or any instrument certified by the Department as having been made in pursuance of either of those schemes.

(2)

In paragraph (1) “reorganisation scheme” and “transfer scheme” have the meanings assigned to them by Articles 52(1) and 54(1) respectively.

Notes on the whole Order

Textual amendments

F1

functions transf. by SR 1999/481