Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 39 Stamp duty land tax and stamp duty

Part 2 Re-enactment, with changes, of amendments made by section 109 regulations

Abolition of stamp duty: application to duplicates and counterparts

23 In section 125(5) (abolition of stamp duty except on instruments relating to stock or marketable securities: instruments to which the section applies)—

(a) in paragraph (a), after “instrument effecting a land transaction”,

(b) in paragraph (b), after “instrument effecting a transaction other than a land transaction”, and

(c) in the second sentence, after “instrument effecting both a land transaction and a transaction other than a land transaction”, insert “(or any duplicate or counterpart of such an instrument)”.