OpenLegislation

Section 378 Exemption from stamp duty.C1

Stamp duty shall not be charged on—

(a)

any document, being a deed, conveyance, assignment, surrender, admission or other assurance relating solely to property which is comprised in a bankrupt’s estate and which, after the execution of that document, is or remains at law or in equity the property of the bankrupt or of the trustee of that estate,

(b)

any writ, order, certificate or other instrument relating solely to the property of a bankrupt or to any bankruptcy proceedings.

Annotations

Modifications

C1

S. 378 applied with modifications by S.I. 1986/1999, art. 3, Sch. 1 Pt. II

Notes on Part X

Modifications

C1

Second Group of Parts (Pts. 8-11) modified (31.12.1996) by 1991 c. 57, Sch. 10 (as substituted by 1995 c. 25, s. 120(1), Sch. 22 para. 183 (with ss. 7(6), 115, 117); S.I. 1996/2909, art. 3)

Second Group of Parts (Pts. 8-11) modified (11.11.1999 for specified purposes and 6.4.2002 otherwise) by 1999 c. 30, s. 12(1); S.I. 2002/153, art. 2(b)