SCHEDULE 9 Stamp Duty and Stamp Duty Reserve Tax
Railways Act 1993 (1993 c 43) | Legislation

SCHEDULE 9 Stamp Duty and Stamp Duty Reserve Tax

Section 112

Interpretation

1

(1)ÌýÌýÌýÌý In this Schedule—

“the Inland Revenue†means the Commissioners of Inland Revenue;

“restructuring scheme†means a transfer scheme, if and to the extent that it provides for the transfer of property, rights or liabilities from a body or person falling within any of paragraphs (a) to (e) of section 85(1) of this Act to another such body or person.

(2)ÌýÌýÌýÌý For the purposes of this Schedule a transfer, instrument or agreement shall be regarded as made in pursuance of Schedule 8 to this Act if the making of that transfer, instrument or agreement is required or authorised by or under paragraph 2 or 3 of that Schedule.

Stamp duty

2

(1)ÌýÌýÌýÌý Stamp duty shall not be chargeable on any restructuring scheme which is certified to the Inland Revenue by the Secretary of State as made by him or as made pursuant

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