Related Commentary  Related HMRC Manuals

125(1)  Stamp duty is chargeable under Schedule 13 of the Finance Act 1999 (c. 16) only on instruments relating to stock or marketable securities.

125(2)  Section 12 of the Finance Act 1895 (c. 16) (collection of stamp duty in cases of property vested by Act or purchased under statutory powers) does not apply to property other than stock or marketable securities.

125(3)  This section shall be construed as one with the Stamp Act 1891 (c. 39).

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