Stamp Duties Consolidation Act 1999 section 110A

Certain policies of insurance

Section 110A provided an exemption from stamp duty for permanent health insurance policies and critical illness insurance policies issued by the life assurance industry.

• Exempted permanent health insurance and critical illness insurance from stamp duty.
• Applied to policies issued by the life assurance industry.
• Originally inserted by Finance Act 2001 section 212.
• Repealed by Finance Act 2025 section 80, with the exemption relocated to section 125C.