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Legislation

Finance Act 1988

Crossheading Stamp duty and stamp duty reserve tax

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Section 140 Abolition of stamp duty under the heading “Unit Trust Instrument”.
Section 141 Abolition of stamp duty on documents relating to transactions of capital companies.
Section 142 Stamp duty: housing action trusts.
Section 143 Stamp duty: paired shares
Section 144 Stamp duty reserve tax: paired shares etc

Stamp duty and stamp duty reserve tax
Abolition of stamp duty under the heading “Unit Trust Instrument”.

Section 140 | Abolition of stamp duty under the heading “Unit Trust Instrument”.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 140 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) notes 1, 2 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)