# Roads (Scotland) Act 1984, Section 148: Exemption from stamp duty.


Where the Secretary of State certifies that stamp duty which, but for this section, would be payable on an instrument made by, to or with him in relation to a road which is, or is to become, a trunk road would be payable as an expense by him under this Act, that stamp duty shall not be payable.

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Source: https://www.legislation.gov.uk/ukpga/1984/54/section/148 (the official version)
Page: https://openlegislation.uk/roads-scotland-act-1984/section-148
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.