131(1)  This section applies to an instrument of any of the following descriptions executed in the period beginning with 22nd March 2000 and ending with the day on which this Act is passed–

(a)an instrument transferring or vesting an estate or interest in land in such circumstances as are mentioned in section 119 (transfer of land to connected company), in a case specified in section 120) (excepted cases);

(b)[omitted by FA 2012, s. 227 and Sch. 39, para. 6(2).]

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