Part 4

OTHER TAXES

Stamp duty and stamp duty reserve tax

Restriction of exemption in the case of residential property etc
92A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 92-92B repealed (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 7(1) (with Sch. 39 paras. 7(3), 11-13)