The Public Health (Scotland) Act 1897, section 168, enacts-‘All bonds, assignations, conveyances, instruments, agreements, receipts, or other writings made or granted by or to or in favour of the local authority under this Act shall be exempt from stamp duties.
The Housing of the Working Classes Act 1890, section 57 (1), enacts-‘Land for the purposes of this part of this Act may be acquired by a local authority in like manner as if these purposes were purposes of the Public Health Act. . . ‘
Held that the exemption from stamp duty applied only where the local authority was acting under the Public Health Act, and not where acting under the Housing of the Working Classes Act 1890 or the Housing, Town Planning, and co., Act 1909.
Lord Chancellor (Finlay), Viscount Haldane, Lord Dunedin, and Lord Parmoor
[1918] UKHL 504, 55 SLR 504
Bailii
Scotland
Stamp Duty
Updated: 05 January 2022; Ref: scu.631476