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The Stamp Duty and Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003

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Amendments to the Finance Act 1986

4.  For section 92(1B)(1) (repayment or cancellation of tax) substitute—

(1B) The second condition is that the instrument (or each instrument) transferring the chargeable securities to which the agreement relates—

(a)so far as those securities are stock or marketable securities within the meaning of section 125 of the Finance Act 2003 (abolition of stamp duty except on instruments relating to stock or marketable securities)—

(i)is duly stamped in accordance with the enactments relating to stamp duty, or

(ii)is not chargeable with stamp duty or otherwise required to be stamped under those enactments; or

(b)so far as those securities are not stock or marketable securities within the meaning of that section, is an instrument that, disregarding that section, would not be chargeable with any ad valorem stamp duty under those enactments..

(1)

Section 92(1B) was inserted by section 192(4) of the Finance Act 1996 (c. 8).

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