Finance Act 2000 (c. 17)

SCHEDULES

SCHEDULE 32 U.K. Stamp duty on seven year leases: transitional provisions

Stamping following earlier adjudication U.K.

5 U.K. Section 12A(1) of the Stamp Act 1891 (adjudicated instruments not to be stamped other than in accordance with adjudication decision) does not prevent an instrument to which this Schedule applies which is stamped with less than the appropriate amount of duty from being stamped with additional duty.