# Highways Act 1980, Section 281: Exemption from stamp duty.

Extent: E+W

If the Minister certifies that any stamp duty which, but for this section, would be payable on any instrument made by, to or with him in relation to a highway or proposed highway which is, or is to become, a trunk road would be payable as an expense incurred by him under this Act, that stamp duty is not payable.

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Source: https://www.legislation.gov.uk/ukpga/1980/66/section/281 (the official version)
Page: https://openlegislation.uk/highways-act-1980/section-281
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.