If the Minister certifies that any stamp duty which, but for this section, would be payable on any instrument made by, to or with him in relation to a highway or proposed highway which is, or is to become, a trunk road would be payable as an expense incurred by him under this Act, that stamp duty is not payable.
Section 281: Exemption from stamp duty.
Highways Act 1980 · 1980 c. 66View on legislation.gov.uk
Part XIII: Financial Provisions
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