Regulation 9 Stamp duty reserve tax
(1)
No stamp duty reserve tax is chargeable on an agreement to transfer chargeable securities made in relation to, in connection with, or by or under, the Northern Rock plc Transfer Order 2009.
(2)
In paragraph (1) “chargeable securities” has the meaning given in section 99 of the Finance Act 1986f1 (interpretation).
Annotations
Footnotes
- f1
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1986 c. 41; section 99 has been amended by section 144 of the Finance Act 1988 (c. 39), section 113 of the Finance Act 1990 (c. 29), section 196(5) of the Finance Act 1996 (c. 8), section 151 of the Finance Act 1998, section 118(2) and (4) of, and paragraph 12 of Schedule 19 to, the Finance Act 1999 (c. 16), section 57 of the Finance (No. 2) Act 2005 (c. 22) and S.I. 2001/3629, 2003/2868 and 2009/1890.