# Finance Act 2002, Paragraph 7: Construction of references to duty on transactions


Any reference in section 115 or this Schedule to duty chargeable or paid on a transaction is to duty chargeable or paid on the stamping of the instrument by which the transaction is effected.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/schedule/36/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2002/schedule-36/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.