Stamp Duties Consolidation Act 1999 section 131

Conditions and agreements as to stamp duty void

Section 131 voided any contractual attempt to sidestep stamp duty by preventing objections to unstamped or insufficiently stamped instruments, or by shifting or indemnifying the liability for such defects. The section was deleted by section 77 of the Finance Act 2013.

• The section rendered void any condition of sale that tried to prevent a purchaser objecting to absent or insufficient stamping.
• It also voided any contract or arrangement under which one party assumed liability for absent or insufficient stamping.
• Indemnity arrangements covering liability for unstamped or insufficiently stamped instruments were equally caught and made void.
• The provision was deleted by section 77 of the Finance Act 2013 and no longer forms part of the SDCA 1999.