# Finance (No. 2) Act 1992, Paragraph 10


(1) No agreement made for the purposes of or for purposes connected with the transfer scheme shall give rise to a charge to stamp duty reserve tax.
(2) No agreement which is made in pursuance of Schedule 10 to the Order shall give rise to a charge to stamp duty reserve tax.
(3) This paragraph shall be deemed to have come into force on 1st April 1992.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/17/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-17/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.