# The Northern Rock plc (Tax Consequences) Regulations 2009, 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 1986 (interpretation).

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Source: https://www.legislation.gov.uk/uksi/2009/3227/regulation/9 (the official version)
Page: https://openlegislation.uk/northern-rock-plc-tax-consequences-regulations-2009/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.