# The Stamp Duty (Exempt Instruments) Regulations 1987, Regulation 2


(1) An instrument which—
(a) is executed on or after 1st May 1987,
(b) is of a kind specified in the Schedule hereto for the purposes of this regulation, and
(c) is certified by a certificate which fulfils the conditions of regulation 3 to be an instrument of that kind,
shall be exempt from duty under the provisions specified in paragraph (2) of this regulation.
(2) The provisions specified are—
(a) the headings in Schedule 1 to the Stamp Act 1891—
“Conveyance or transfer of any kind not hereinbefore described”; or
“Disposition in Scotland of any property or of any right or interest therein not described in this Schedule”;
(b) sections 83(2) and 84(8) of the Finance Act 1985.

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Source: https://www.legislation.gov.uk/uksi/1987/516/regulation/2 (the official version)
Page: https://openlegislation.uk/stamp-duty-exempt-instruments-regulations-1987/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.