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4Exemption of vesting agreement from stamp duty.N.I.

(1)Section twelve of the Finance Act, 1895 M1, shall not operate to require the delivery to the Ministry of a copy of this Act or the payment of stamp duty under that section on any copy of this Act.

(2)Stamp duty shall not be chargeable on the vesting agreement.

(3)Section nine of the Finance Act (Northern Ireland), 1936 M2, shall not apply to the vesting agreement.

Marginal Citations