# Electricity Act 1989, Section 103: Stamp duty exemption for certain contracts.

Extent: E+W+S

Electricity shall be treated as goods for the purposes of section 59 of the Stamp Act 1891 (certain contracts chargeable as conveyances on sale).

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Source: https://www.legislation.gov.uk/ukpga/1989/29/section/103 (the official version)
Page: https://openlegislation.uk/electricity-act-1989/section-103
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.