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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 November 2010 - onwards
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48. Stamp duty and value-added tax.

The consideration chargeable under the heading "Conveyance or Transfer on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance" in Schedule 1 shall exclude any value-added tax chargeable under section 3 of the Value-Added Tax Consolidation Act 2010, on such sale.

Comparing proposed amendment...