Section 113 | Certification of instruments for stamp duty purposes.

(1)For the purposes of paragraph 6(1) of Schedule 13 to the Finance Act 1999 (meaning of instrument being certified at an amount)—^F1

(a)a sale or contract or agreement for the sale of exempt property within the meaning of section 110 above shall be disregarded; and^F1

(b)any statement as mentioned in that provision shall be construed as leaving out of account any matter which is to be so disregarded.^F1

(4)This section applies to—

(a)an instrument executed in pursuance of a contract made on or after the abolition day;

(b)an instrument which is not executed in pursuance of a contract and is executed on or after the abolition day.

(5)In this section “the abolition day has the same meaning as in section 110 above.