The Stamp Duty (Exempt Instruments) (Amendment) Regulations 1999
These Regulations make amendments to the Stamp Duty (Exempt Instruments) Regulations 1987 (S.I. 1987/516) (“the principal Regulations”). Both the Regulations and the principal Regulations are made under section 87(2) of the Finance Act 1985 (c. 54) which provides that instruments which would otherwise be chargeable with fixed stamp duty under any provision specified in regulations shall not be so charged if they are of a kind of instrument specified in regulations and certified to be of that kind.