Part 3 General Supplementary Provisions
Finance Act 2002 (2002 c 23) | Legislation

Part 3 General Supplementary Provisions

Construction of references to duty on transactions

7

Any reference in section 115 or this Schedule to duty chargeable or paid on a transaction is to duty chargeable or paid on the stamping of the instrument by which the transaction is effected.

Transactions relating to land

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