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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 4 June 2014 - onwards
  Version 4 of 4    

42. Exemptions from stamp duty.

(1) [deleted]

(2) Stamp duty shall not be charged on any agreement made between the transferor and the transferee for the transfer, in whole or in part, to the transferee of the business to which the licence or authorisation held by the transferor relates.

(3) Stamp duty shall not be charged on any instrument executed in order to supplement the transfers effected or deemed to be effected by sections 34 and 35 of this Act.

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