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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 on documents relating to transactions of capital companies.

Section 141 | Abolition of stamp duty on documents relating to transactions of capital companies.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 141 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt.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)