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Paragraph 27

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

  • Sch. 14 para. 5 8 12 13 16-21 23 repealed (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note

In section 113 of the Finance Act 1991 (certification of instruments for stamp duty purposes), for subsections (1) to (3) substitute—

“(1)

For the purposes of paragraph 6(1) of Schedule 13 to the Finance Act 1999 (meaning of instrument being certified at an amount)—

(a)

a sale or contract or agreement for the sale of exempt property within the meaning of section 110 above shall be disregarded; and

(b)

any statement as mentioned in that provision shall be construed as leaving out of account any matter which is to be so disregarded.”.