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Contents

Legislation

Finance Act 2001

Crossheading Stamp duty and stamp duty reserve tax

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Section 92 Stamp duty: exemption for land in disadvantaged areas
Section 92A Restriction of exemption in the case of residential property etc
Section 92B Meaning of “residential property”
Section 93 SDRT: unit trust schemes and individual pension accounts
Section 94 SDRT: open-ended investment companies and individual pension accounts
Section 95 Exemptions in relation to ... share incentive plans

Stamp duty and stamp duty reserve tax
SDRT: open-ended investment companies and individual pension accounts

Section 94 | SDRT: open-ended investment companies and individual pension accounts

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Ss. 93, 94 omitted (with effect in accordance with s. 114(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 114(3)(b)