Electricity (Supply) Act 1927
Exemption of agreements for the supply of electricity from stamp duty.
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.