98 Exemption from ad valorem stamp duty for low value transactions
Finance Act 2008 (2008 c 9) | Legislation

Stamp duty

98  Exemption from ad valorem stamp duty for low value transactions

(1)     Paragraph 1 of Schedule 13 to FA 1999 (charge to stamp duty on conveyance or transfer on sale) is amended as follows.

(2)     In sub-paragraph (3), for “(4)” substitute “(3A)”.

(3)     After that sub-paragraph insert—

“(3A)     Stamp

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