133(1)  [Inserts FA 1986, s. 79(7A).]

133(2)  For the purposes of stamp duty, subsection (1) above has effect where the instrument is executed on or after 21st March 2000.

133(3)  For the purposes of stamp duty reserve tax, subsection (1) above has effect–

(a)in relation to the charge to tax under section 87 of the Finance Act 1986, where–

(i)the agreement to transfer is conditional and the condition is satisfied on or after 21st March 2000, or

(ii)the agreement is not conditional and is made on or after that date;

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