The scope of stamp duty has been significantly reduced in recent years. In particular, on the introduction of stamp duty land tax1 in 2003 stamp duty on instruments effecting transactions in property other than stock and marketable securities and contributions to and distributions by, and interests in, partnerships were removed from the scope of stamp duty where the relevant instrument was executed on or after 1 December 20032. The charge on contributions to and distributions by partnerships, and the charge on the transfer of partnership interests involving interests in land, were then removed with effect from 23 July 2004,
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