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Transfers: further provision94Stamp duty

(1)    A transfer effected by virtue of section 89 or 91 is not to give rise to liability to stamp duty.

(2)    Stamp duty is not to be chargeable on a scheme made under section 90, 92 or 93.

NOTES
Initial Commencement
To be appointed

To be appointed: see s 154(1)(b).

Stamp Duty99 Stamp Taxes99 Tax Law99

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