Duties Act 1997 No 123
Current version for 1 December 2014 to date (accessed 19 December 2014 at 23:58)
Chapter 3Part 5Section 144

144   Assessment of duty

An allotment to which this Part applies is chargeable with duty at the rate of duty set out in section 33 in respect of a transfer of marketable securities on the dutiable value of the shares.
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