Section 94 Stamp duty.
England and Wales
(1)
A transfer effected by virtue of section 89 F1... is not to give rise to liability to stamp duty.
(2)
Stamp duty is not to be chargeable on a scheme made under F2section 92.
Annotations
Textual amendments
- F1
Words in s. 94(1) omitted (1.4.2006) by virtue of National Council for Education and Training for Wales (Transfer of Functions to the National Assembly for Wales and Abolition) Order 2005 (S.I. 2005/3238), art. 1(1), Sch. 1 para. 70(a) (with art. 7)
- F2
Words in s. 94(2) substituted (1.4.2007) by Education and Inspections Act 2006 (c. 40), s. 188(3), Sch. 14 para. 59; S.I. 2007/935, art. 5(gg)