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Legislation

Finance Act 1991

Part IV STAMP DUTY AND STAMP DUTY RESERVE TAX

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Section 110 Stamp duty abolished in certain cases.
Section 111 Stamp duty reduced in certain cases.
Section 112 Apportionment of consideration for stamp duty purposes.
Section 113 Certification of instruments for stamp duty purposes.
Section 114 Acquisition under statute: exempt property.
Section 115 Northern Ireland bank notes: duty abolished.
Section 116 Investment exchanges, clearing houses and central securities depositories: stamp duty
Section 117 Investment exchanges, clearing houses and central securities depositories: SDRT

Part IV · STAMP DUTY AND STAMP DUTY RESERVE TAX
Northern Ireland bank notes: duty abolished.

Section 115 | Northern Ireland bank notes: duty abolished.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 115 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt.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) Notes 1, 2