Paragraph 26

United Kingdom

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

Sch. 15 modified (1.10.1999) by Finance Act 1999 s. 113(3)(4) Sch. 16 para. 11 (subst. 1988 c. 39 s. 143(4))
Sch. 15 para. 1 restricted (1.10.1999) by Finance Act 1999 s. 113(3)(4) Sch. 16 para. 11 (subst. 1988 c. 39 s. 143(2))
Sch. 15 para. 6 - 8 Sch. 16 para. 2 - 11 repealed (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note

An instrument in respect of which duty is chargeable under paragraph 2 of this Schedule which—

(a)

has been stampedad valorem, F1...

(b)

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

shall be treated as duly stamped for all purposes other than paragraph 25.

Annotations

F1: Sch. 15 para. 26(b) and word omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 11(5)

C1: Sch. 15 modified (27.7.1999 with effect as mentioned in s. 113(4) of 1999 c. 16) by 1988 c. 39, s. 143(4)(a) (as inserted (27.7.1999 with effect as mentioned in s. 113(4) of the amending Act) by 1999 c. 16, s. 113(3), Sch. 16 para. 11)