# Companies Act 1948, Section 121: Stamp duties in case of shares registered in dominion registers.


An instrument of transfer of a share registered in a dominion register, other than such a register kept in Northern Ireland, shall be deemed to be a transfer of property situate out of the United Kingdom, and, unless executed in any part of the United Kingdom, shall be exempt from stamp duty chargeable in Great Britain.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/11-12/38/section/121 (the official version)
Page: https://openlegislation.uk/companies-act-1948/section-121
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.