Notes for guidance - Stamp Duty 2025
These are the notes for guidance on the Stamp Duties Consolidation Act 1999 (as amended by subsequent Acts up to, and including, the Finance Act 2025).
These notes are for guidance only and do not purport to be a definitive legal interpretation of the provisions of the Stamp Duties Consolidation Act 1999 as amended by subsequent Acts up to, and including, the Finance Act 2025.
Stamp Duties Consolidation Act 1999 - Notes for Guidance 2025
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Introduction
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Introduction |
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Interpretation - Section 1
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Part 1 |
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Charging and stamping of instruments - Sections 2 - 17A
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Part 2 |
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Valuation - Sections 18 - 19
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Part 3 |
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Adjudications and appeals - Sections 20 - 21
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Part 4 |
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Provisions applicable to particular instruments - Sections 22 - 67
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Part 5 |
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Special provisions relating to uncertificated securities - Sections 68 - 78J
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Part 6 |
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Exemptions and reliefs from Stamp Duty - Sections 79 - 113
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Part 7 |
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Companies Capital Duty - Sections 114 -122
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Part 8 |
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Levies - Sections 123 -126C
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Part 9 |
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Enforcement - Sections 127 -134A
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Part 10 |
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Management provisions - Sections 135-159D
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Part 11 |
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Repeals - Sections 160 - 164
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Part 12 |
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Schedules and appendices
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Schedules |