http://www.legislation.gov.uk/uksi/2001/3748/contents/made

The Finance Act 2001, Section 92(8), (Specified Day) Order 2001

Stamp duties

King's Printer of Acts of Parliament

2017-06-08

TAXES

Section 92 of the Finance Act 2001 (“the 2001 Act”) provides for an exemption from the stamp duty chargeable on a conveyance or transfer on sale of an estate or interest in land or a lease of land if the land in question is situated in a disadvantaged area. Schedule 30 to the 2001 Act makes similar provision in relation to cases where land is partly in a disadvantaged area. Section 92(8) of the 2001 Act provides that the provisions of section 92 of, and Schedule 30 to, the 2001 Act have effect in relation to instruments executed on or after such date as may be specified by order made by the Treasury.