Paragraph 55 I1

In the Finance Act 2003, in Schedule 3 (stamp duty land tax: transactions exempt from charge), in paragraph 3—

(a)

in paragraph (a), for the words from “a decree” to “separation;” substitute “ an order or decree for their divorce, the annulment of the marriage or their judicial separation; ”;

(b)

in paragraph (b), for “a decree;” substitute “ an order or decree for divorce, annulment or judicial separation as is mentioned in paragraph (a); ”.

Annotations

Commencement

I1: Sch. para. 55 in force at 6.4.2022 by S.I. 2022/283, reg. 2