Paragraph 24

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 13 para. 3 repealed (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note
Sch. 13 para. 4 repealed in part (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note
Sch. 13 para. 6 restricted (1.10.1999) by Finance Act 1999 s. 112(4) s. 112(6) 122 Sch. 14 para. 27 (subst. 1991 c. 31 s. 113(1))
Sch. 13 para. 7 24 repealed in part (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note

The following are exempt from stamp duty under this Schedule—

(a)

transfers of shares in the government or parliamentary stocks or funds or strips (within the meaning of section 47 of the M1Finance Act 1942) of such stocks or funds;

F1(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

testaments, testamentary instruments and dispositionsmortis causa in Scotland;

(d)

renounceable letters of allotment, letters of rights or other similar instruments where the rights under the letter or other instrument are renounceable not later than six months after its issue.

Annotations

Textual amendments

F1: Sch. 13 para. 24(b) repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 7(1)

Marginal citations

M1: 1942 c.21.

Notes on Schedule 13

Modifications

C1: Sch. 13 restricted (10.7.2003) by Finance Act 2003 (c. 14), s. 125(1) (with s. 125(8))
C2: Sch. 13 excluded (with effect in accordance with Sch. 24 para. 12(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 5