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Section 164 Exemption from stamp duty.

Northern Ireland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Stamp duty shall not be chargeable on any document to which this subsection applies.

(2)

Subsection (1) above applies to any document authorised by virtue—

(a)

of Parts I to VI of the Contributions and Benefits Act; or

(b)

of any provision of this Act so far as it operates in relation to matters to which those Parts relate,

or otherwise required in order to give effect to those Parts or to any such provision so far as it so operates or in connection with any description of business thereunder.

F1(3)

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Annotations

Textual amendments

F1

S. 164(3) repealed (31.10.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 12 Pt. 6; S.R. 2016/234, art. 3(3)