Search Legislation

Stamp Duty (Temporary Provisions) Act 1992

What Version

 Help about what version

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally enacted).

1Temporary relief from stamp duty

(1)In relation to instruments to which this section applies, section 55 of the [1963 c. 25.] Finance Act 1963 (rate of stamp duty on conveyance or transfer on sale) and section 4 of the [1963 c. 22 (N.I.).] Finance Act (Northern Ireland) 1963 (equivalent provision for Northern Ireland) shall have effect as if—

(a)each reference to £30,000 in subsection (1) of each of those sections were to £250,000, and

(b)the reference to £300 in subsection (2) of each of those sections were to £2,500.

(2)This section applies to—

(a)instruments executed on or after 20th December 1991 and before 16th January 1992 and not stamped before 16th January 1992;

(b)instruments executed on or after 16th January 1992 and before 20th August 1992.

(3)For the purposes of section 14(4) of the [1891 c. 39.] Stamp Act 1891 (instruments not to be given in evidence etc. unless stamped in accordance with the law in force at the time of first execution) the law in force at the time of execution of an instrument falling within subsection (2)(a) above shall be deemed to be that as varied in accordance with subsection (1) above.

(4)This section shall be deemed to have come into force on 16th January 1992.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources