OpenLegislation

Regulation 6 No relief from fixed duties

Original text. Later amendments are not shown.

Neither section 92(1) nor paragraph 1 of Schedule 30 shall have effect in relation to stamp duty chargeable under—

(a)

paragraph 1 of the Table in paragraph 11 of Part 2 of Schedule 13 to the Finance Act 1999 (lease of furnished dwelling etc for less than a year at a rent exceeding £5,000);

(b)

paragraph 13 of that Part of that Schedule (leases not within paragraph 11 or 12); or

(c)

paragraph 16 of Part 3 of that Schedule (conveyance or transfer of property otherwise than on sale).