Related Commentary  Related HMRC Manuals


Heading substituted by FA 1997, s. 106(7).

88(1)  An instrument on which stamp duty is not chargeable by virtue of–

(aa)paragraph 24(d) of Schedule 13 to the Finance Act 1999 (renounceable letters of allotment etc.),

(a)section 127(1) of the Finance Act 1976 (transfer to stock exchange nominee), or

(b)section 84(2) or (3) above, or

(c)Part I of Schedule 19 to the Finance Act 1999 (transfers etc. of units in unit trusts),

shall be disregarded in construing section 92(1A) and (1B) below.

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