Electricity (Supply) Act 1927

Exemption of agreements for the supply of electricity from stamp duty.

95

95.Electricity shall be deemed to be goods, wares, or merchandise for the purpose of F33[section 31 of the Stamp Duties Consolidation Act 1999] (which makes certain contracts chargeable with stamp duty as conveyances on sale) F34[].

Annotations

Amendments:

F33

Substituted (15.12.1999) by Stamp Duties Consolidation Act 1999 (31/1999), ss. 162 and sch. 4, commenced on enactment.

F34

Deleted (27.03.1998) by Finance Act 1998 (3/1998), s. 125 and sch. 8, commenced on enactment.