# Transport Act 2000, Paragraph 19


An agreement is not to give rise to a charge to stamp duty reserve tax if—
(a) it is made for the purposes of (or for purposes connected with) a transfer scheme, or
(b) it is made under Schedule 6.

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Source: https://www.legislation.gov.uk/ukpga/2000/38/schedule/7/paragraph/19 (the official version)
Page: https://openlegislation.uk/transport-act-2000/schedule-7/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.