- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)No stamp duty is chargeable on an instrument for the sale, transfer or other disposition of intellectual property.
(2)In subsection (1) “intellectual property” means—
(a)any patent, trade mark, registered design, copyright or design right,
(b)any plant breeders' rights and rights under section 7 of the [1997 c. 66.] Plant Varieties Act 1997,
(c)any licence or other right in respect of anything within paragraph (a) or (b), and
(d)any rights under the law of a country or territory outside the United Kingdom that correspond or are similar to those within paragraph (a), (b) or (c).
(3)Schedule 34 to this Act (which contains provisions supplementing this section) has effect.
(4)This section and Schedule 34 shall be construed as one with the [1891 c. 39.] Stamp Act 1891.
(5)This section applies to instruments executed on or after 28th March 2000.
(6)This section shall be deemed to have come into force on that date.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: