Part IVU.K. Stamp duty and Stamp duty reserve tax

Stamp dutyU.K.

132 The Northern Ireland Assembly Commission.U.K.

(1)Amend section 55 of the M1Finance Act 1987 (Crown exemption from stamp duty) as follows.

(2)In subsection (1) (which specifies the bodies relieved from stamp duty)—

(a)after “agreed to be made" insert “ (a) ”;

(b)after “Minister of the Crown or" insert “ (b) ”; and

(c)after “Treasury, or" insert “ (c) ”.

(3)In subsection (1), after “National Assembly for Wales," insert or

(d)to the Northern Ireland Assembly Commission,.

(4)Subsection (3) has effect in relation to instruments executed on or after 28th March 2000.

(5)This section shall be deemed to have come into force on 28th March 2000.

Marginal Citations