OpenLegislation

Paragraph 25

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  • Sch. 13 para. 3 repealed (prosp.)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  • Sch. 13 para. 4 repealed in part (prosp.)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  • Sch. 13 para. 7 24 repealed in part (prosp.)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

Stamp duty is not chargeable under this Schedule on any description of instrument in respect of which duty was abolished by—

(a)

section 64 of the M1Finance Act 1971 or section 5 of the M2Finance Act (Northern Ireland) 1971 (abolition of duty on mortgages, bonds, debentures etc.), or

(b)

section 173 of the M3Finance Act 1989 (life insurance policies and superannuation annuities).

Annotations

Marginal citations

M1

1971 c.68.

M2

1971 c.27(N.I.).

M3

1989 c.26.

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