SCHEDULES

SCHEDULE 39U.K.Stamp duty land tax and stamp duty

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

Abolition of stamp duty: application to duplicates and counterpartsU.K.

23U.K.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) ”.