# Finance Act 1999, Paragraph 25


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 Finance Act 1971 or section 5 of the Finance Act (Northern Ireland) 1971 (abolition of duty on mortgages, bonds, debentures etc.), or
(b) section 173 of the Finance Act 1989 (life insurance policies and superannuation annuities).

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-13/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.