SCHEDULES

SCHEDULE 39Stamp duty land tax and stamp duty

Part 2Re-enactment, with changes, of amendments made by section 109 regulations

Abolition of stamp duty: application to duplicates and counterparts

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In section 125(5) (abolition of stamp duty except on instruments relating to stock or marketable securities: instruments to which the section applies)—

a

in paragraph (a), after “instrument effecting a land transaction”,

b

in paragraph (b), after “instrument effecting a transaction other than a land transaction”, and

c

in the second sentence, after “instrument effecting both a land transaction and a transaction other than a land transaction”, insert “ (or any duplicate or counterpart of such an instrument) ”.