(1)Nothing in section 12 of the M1Finance Act 1895 (which requires Acts to be stamped as conveyances on sale in certain cases) or in section 52 of the M2Finance Act 1946 (which exempts from stamp duty certain documents connected with nationalisation schemes) shall be taken as applying to this Act.
(2), (3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(5)Stamp duty shall not be chargeable on any instrument which is certified to the Commissioners of Inland Revenue by the appropriate Board or new authority or appropriate Executive [F3for any area which is a passenger transport area for the purposes of Part II] of this Act as having been made or executed in pursuance of Schedule 4 to this Act F4. . .; but no such instrument shall be deemed to be duly stamped unless it is stamped with the duty to which it would but for this subsection be liable or it has, in accordance with the provisions of section 12 of the M3Stamp Act 1891, been stamped with a particular stamp denoting that it is not chargeable with any duty or that it is duly stamped.
Extent Information
E1This version of this provison extends to England and Wales and Scotland only; a separate version has been created for Northern Ireland only
Textual Amendments
F1S. 160(2)(3) repealed by Finance Act 1988 (c. 39, SIF 114), s. 148, Sch. 14 Part XI
F2S. 160(4) repealed by Finance Act 1973 (c. 51, 63:1:2), s. 59(7), Sch. 22 Pt. V
F3Words in s. 160 substituted by Transport Act 1985 (c. 67, SIF 126), s. 57(6), Sch. 3 para. 20
F4Words in s. 160(5) repealed (1.4.1994) by 1993 c. 43, ss. 150(1)(o), 152(3), Sch.14; S.I. 1994/571, art. 5
Marginal Citations
(1)Nothing in section 12 of the M4Finance Act 1895 (which requires Acts to be stamped as conveyances on sale in certain cases) or in section 52 of the M5Finance Act 1946 (which exempts from stamp duty certain documents connected with nationalisation schemes) shall be taken as applying to this Act.
(2), (3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
(5)Stamp duty shall not be chargeable on any instrument which is certified to the Commissioners of Inland Revenue by the appropriate Board or new authority or appropriate Executive established under section 9(1) of this Act as having been made or executed in pursuance of Schedule 4 to this Act F8. . .; but no such instrument shall be deemed to be duly stamped unless it is stamped with the duty to which it would but for this subsection be liable or it has, in accordance with the provisions of section 12 of the M6Stamp Act 1891, been stamped with a particular stamp denoting that it is not chargeable with any duty or that it is duly stamped.
Textual Amendments
F5This version of this provision extends to Northern Ireland only; a separate version has been created for England and Wales and Scotland only
F6S. 160(2)(3) repealed by Finance Act 1988 (c. 39, SIF 114), s. 148, Sch. 14 Part XI
F7S. 160(4) repealed by Finance Act 1973 (c. 51, 63:1:2), s. 59(7), Sch. 22 Pt. V
F8Words in s. 160(5) repealed (1.4.1994) by 1993 c. 43, ss. 150(1)(o), 152(3), Sch. 14; S.I. 1994/571, art. 5
Marginal Citations