Paragraph 23 Stamp dutyI1

United Kingdom

(1)

An application for transfer shall bear the proper Inland Revenue stamp impressed thereon to show that all duty payable (if any) in respect of the transaction has been paid.

(2)

Where an application for transfer is submitted for the purpose of giving effect to a transaction under a deed or other instrument on which the Inland Revenue stamp has already been impressed, such stamped instrument shall, before completion of the registration, be produced to the F1Board to show that all duty payable (if any) in respect of the transaction has been paid.

Annotations

Textual amendments

F1: Word in Appendix Scheme substituted (1.10.2013) by The Public Bodies (Abolition of the Registrar of Public Lending Right) Order 2013 (S.I. 2013/2352), art. 1(2), Sch. 2 para. 1(2)(a) (with art. 8)

Commencement

I1: Appendix Scheme art. 23 in force at 1.9.1982, see art. 2(2)