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Legislation
Finance Act 1988

Crossheading Stamp duty and stamp duty reserve tax

  • 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
  1. Stamp duty and stamp duty reserve tax
  2. Stamp duty: housing action trusts.

Section 142 | Stamp duty: housing action trusts.

From legislation.gov.uk

(1)RepealedF1

(2)In section 107 of the Finance Act 1981 (sales at a discount by local authorities etc.) after paragraph (f) of subsection (3) there shall be inserted—

(ff)a housing action trust established under Part III of the Housing Act 1988;

Notes

  1. F1

    S. 142(1) omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 3(2)(b) (with Sch. 39 paras. 11-13)

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