Stamp Duties Consolidation Act 1999 section 62

Limitation of stamp duty on certain instruments relating to 2 or more distinct matters

Section 62 limited the stamp duty charged on a single instrument that dealt with two or more separate non-life insurance policy matters, capping the total charge at £1; the section has since been repealed.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.