Section 22 Exemptions from duties.

(1)

No stamp duty shall be payable in respect of—

a)—(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(d)

any transfer or acceptance of any such annuity in the books of the Commissioners . . . F2; or

(e)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

(f)

any other instrument . . . F4made out by or under the authority of the Commissioners.

(2)

Annuities granted under this Part of this Act shall not be liable to any taxes, charges, or impositions, other than those to which dividends on consolidated stock may for the time being be liable.

Annotations

Textual amendments

F1: S. 22(1)(a)—(c) repealed by Finance Act 1962 (c. 44), Sch. 11 Pt. VI
F2: Words repealed by Finance Act 1962 (c. 44), Sch. 11 Pt. VI
F3: S. 22(1)(e) repealed (1.2.1971) by finance Act 1970 (c. 24), Sch. 8 Pt. V
F4: Words repealed by Finance Act 1985 (c. 54, SIF 114), s. 98(6), Sch. 27 Pt. IX(2)