Stamp duty shall not be chargeable on any instrument made for the purposes of or in connection with a scheme for the reconstruction or amalgamation of a common contractual fund to which subsection (3) (inserted by the Finance Act 2006) of section 739H of the Taxes Consolidation Act 1997 applies.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 March 2006 - onwards
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