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Finance Act 2003
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Amendment of section 81 (relief from stamp duty in respect of transfers to young trained farmers) of Principal Act.

137.—(1) Section 81 of the Principal Act is amended in subsection (9), by substituting “31 December 2005” for “31 December 2002”.

(2) Subsection (1) applies and has effect in relation to instruments executed on or after 1 January 2003.