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Environment Act 1995

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This is the original version (as it was originally enacted).

119Stamp duty

(1)No transfer effected by Part I of this Act shall give rise to any liability to stamp duty.

(2)Stamp duty shall not be chargeable—

(a)on any transfer scheme; or

(b)on any instrument or agreement which is certified to the Commissioners of Inland Revenue by the Secretary of State as made in pursuance of a transfer scheme.

(3)No transfer scheme, and no instrument which is certified as mentioned in subsection (2)(b) above, shall be taken to be duly stamped unless—

(a)it has, in accordance with section 12 of the [1891 c. 39.] Stamp Act 1891, been stamped with a particular stamp denoting that it is not chargeable with that duty or that it is duly stamped; or

(b)it is stamped with the duty to which it would be liable, apart from this section.

(4)In this section “transfer scheme” means a scheme made or approved by the Secretary of State under section 3 or 22 above for the transfer of property, rights or liabilities to the Agency or to SEPA.

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