# The Electricity (Northern Ireland Consequential Amendments) Order 1992, Article 2: Stamp duty exemption for certain contracts


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/uksi/1992/232/article/2 (the official version)
Page: https://openlegislation.uk/electricity-northern-ireland-consequential-amendments-order-1992/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.