Section 119(3)

No transfer scheme, and no instrument which is certified as mentioned in subsection (2)(b) above, shall be taken to be duly stamped unless— it has, in accordance with section 12 of the Stamp Act 1891, been stamped with a particular stamp denoting that it is not chargeable with that duty or that it is duly stamped; or it is stamped with the duty to which it would be liable, apart from this section.

← 2 · All articles · 4 →

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