Part IV General Exemptions
Finance Act 1999 (1999 c 16) | Legislation

Part IV General Exemptions

24

The following are exempt from stamp duty under this Schedule—

(²¹)ÌýÌýÌýÌý transfers of shares in the government or parliamentary stocks or funds or strips (within the meaning of section 47 of the Finance Act 1942) of such stocks or funds;

(b)     . . .

(c)     testaments, testamentary instruments and dispositions mortis causa in Scotland;

(»å)ÌýÌýÌýÌý renounceable letters of allotment, letters of rights or other similar instruments where the rights under

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