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Stamp Duties Consolidation Act 1999 section 117
Statement to be charged with stamp duty
Section 117 set out the charge to companies capital duty and the manner in which particulars were to be supplied to the authorities so that the amount of duty could be determined. The section applied only to chargeable transactions taking place before 7 December 2005, companies capital duty having been abolished by section 110(a) of the Finance Act 2006.
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