http://www.legislation.gov.uk/uksi/1987/516/contents/made

The Stamp Duty (Exempt Instruments) Regulations 1987

Stamp duties

Registration of deaths

King's Printer of Acts of Parliament

2011-07-04

TAXES

Section 87(2) of the Finance Act 1985 provides that instruments which would otherwise be chargeable with stamp duty of a fixed amount under any provision specified in regulations shall not be so charged if they are of a kind specified in regulations and certified to be instruments of that kind.