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Regulation 4 Variation of stamp duty on such instruments

Original text. Later amendments are not shown.

(1)

Neither—

(a)

section 92(1), nor

(b)

paragraph 1 of Schedule 30 (duty where land partly in disadvantaged area),

shall apply to an instrument to which this regulation applies.

(2)

Paragraph 3 of Schedule 30 (exclusion of land in such an area for the purposes of certification at a value) shall not apply where the transaction mentioned in sub-paragraph (1) of that paragraph is one effected by an instrument to which this regulation applies.