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Schedule 2, paragraph 8(2)

WRA 1991
Water Resources Act 1991 · United Kingdom

Property vested in the appropriate agency by virtue of an order or agreement under this Schedule shall not be treated as so vested by way of sale for the purpose of section 12 of the Finance Act 1895 (which provides for charging stamp duty in the case of certain statutory transfers by way of sale).

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Source: legislation.gov.uk · retrieved 2026-07-30