Regulation 4
Prescribed percentages
of Stamp Duties (Section 23) Order 2017
Subsidiary LegislationIn forceProvision 4 of 10
Regulation 4
Subregulation 1
The equity‑owning percentage under section 23(11)(a) of the Act is 50%.
Subregulation 2
The voting power percentage under section 23(11)(b) of the Act is 50%.
Subregulation 3
The Type 1 PHE percentage under section 23(13)(a) of the Act is 50%.
Subregulation 4
The Type 2 PHE percentage under section 23(13)(b) of the Act is 50%.
Subregulation 5
The significant stake percentage under section 23(16) of the Act is 50%.