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Change year: 2010

Section 99A Courts Service

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Amendments

Section 99A inserted by Finance Act 2006 section 108(1) as respects instruments executed on or after 31 March 2006.

Stamp duty shall not be chargeable on any instrument under which any land, easement, way-leave, water right or any right over or in respect of the land or water is acquired by the Courts Service.

Is the acquisition of lands by the Courts Service subject to stamp duty?

No.

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