113(1)  For the purposes of paragraph 6(1) of Schedule 13 to the Finance Act 1999 (meaning of instrument being certified at an amount)–

(a)a sale or contract or agreement for the sale of exempt property within the meaning of section 110 above shall be disregarded; and

(b)any statement as mentioned in that provision shall be construed as leaving out of account any matter which is to be so disregarded.

113(2)  [Effectively repealed by FA 1999, s. 112(4) and Sch. 14, para. 27: see History note below.]

113(3)  [Effectively repealed by FA 1999, s. 112(4) and Sch. 14, para. 27: see History note below.]

113(4)  This section applies to–

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