Part VI

Miscellaneous and Supplementary

Supplementary

Stamp duty.
76
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Stamp duty shall not be chargeable—
a
on any scheme made under section ... 15; or
b
on any instrument which is certified to the Commissioners of Inland Revenue by the transferring authority, or (as the case may be) by both or all of the transferring authorities, as having been made or executed in pursuance of Schedule 4 to the Transport Act 1968 as it applies in relation to any such scheme by virtue of section 75(3).
4
An instrument such as is mentioned in subsection (3)(b) shall not be treated as duly stamped unless it is stamped with the duty to which it would be liable but for subsection (3), or it has, in accordance with section 12 of the Stamp Act 1891, been stamped with a particular stamp denoting that it is not chargeable with any duty or that it is duly stamped.
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 76(1)(2)(5) repealed by Finance Act 1988 (c. 39, SIF 114), s. 148, Sch. 14 Pt. XI
Words in s. 76(3)(a) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 4