Stamp duty reserve taxU.K.
19U.K.An agreement is not to give rise to a charge to stamp duty reserve tax if—
(a)it is made for the purposes of (or for purposes connected with) a transfer scheme, or
(b)it is made under Schedule 6.
Commencement Information
I1Sch. 7 paras. 1-20 wholly in force at 1.2.2001, see s. 275(1) and S.I. 2001/57, art. 3(1), Sch. 2 Pt. I (subject to the transitional provision and saving in Sch. 2 Pt. II)