STAMP DUTY AND STAMP DUTY LAND TAX. 7.1 All documents in the possession or under the control of the Company, or to the production of which the Company is entitled, which establish or are necessary to establish the title of any Company to any asset have been duly stamped and any applicable stamp duties or similar duties or charges in respect of such documents have been duly accounted for and paid. There have been and are no circumstances or transactions to which the Company is or has been a party such that a liability to stamp duty or similar duties or charges or any penalty in respect thereof will arise on the Company.
7.2 The Company has paid all stamp duty land tax for which it is liable pursuant to the provisions of Part 4 FA 2003. The Disclosure Letter contains full details of any chargeable interest (as defined under section 48 FA 2003) acquired or held by the Company before Completion in respect of which an additional land transaction return may need to be filed with a Tax Authority and/or a payment of stamp duty land tax made on or after Completion.
7.3 The Disclosure Letter sets out full details of all claims for relief or exemption from stamp duty or stamp duty land tax (as the case may be) pursuant to section 42, FA 1930; section 11, FA (Northern Ireland) 1954; section 151 FA 1995; or paragraph 1 of schedule 7 FA 2003 made after 23 April 2002 by the Company or any company that was, on or after the date of the transaction for which relief or exemption was claimed, a member of the same group of companies as the Company and for which the Company is or may become liable to pay stamp duty or stamp duty land tax by virtue of section 111, FA 2002, paragraph 8 of schedule 34 to that Act and/or paragraph 3 of schedule 7 FA 2003.
7.4 The Disclosure letter sets out full details of all claims for relief or exemption from stamp duty or stamp duty land tax (as the case may be) pursuant to section 76, FA 1986 and paragraphs 7 and 8 of schedule 7 FA 2003 made after 23 April 2002 by the Company or any company that was, on or after the date of the transaction for which relief or exemption was claimed, a member of the same group of companies as the Company and for which the Company is or may become liable to pay stamp duty or stamp duty land tax by virtue of section 113, FA 2002, paragraph 9 of schedule 35 to that Act, paragraph 9 of schedule 7 FA 2002 and/or paragraph 11 of that schedule and Act.
7.5 The Company has paid all capital duty in respect of relevant contributions of capital and filed all ...
STAMP DUTY AND STAMP DUTY LAND TAX. 10.1 Any document that may be necessary or desirable in proving the title of the Company or any Subsidiary to any asset which is owned by the Company or any Subsidiary at Completion, and each document which the Company or any Subsidiary would need to enforce or produce in evidence, is duly stamped for stamp duty purposes. No such documents which are outside the UK would attract stamp duty if they were brought into the UK.
10.2 Neither entering into this agreement nor Completion will result in the withdrawal of any stamp duty or stamp duty land tax relief granted on or before Completion which will affect the Company or any Subsidiary.
10.3 The Disclosure Letter sets out full and accurate details of any chargeable interest (as defined under section 48 of the Finance Act 2003) acquired or held by the Company or any Subsidiary before Completion in respect of which the Warrantors are aware, or ought reasonably to be aware, that an additional land transaction return will be required to be filed with a Taxation Authority and/or a payment of stamp duty land tax made on or after Completion.
STAMP DUTY AND STAMP DUTY LAND TAX. The Company has duly paid or has procured payment of stamp duty and stamp duty land tax for which the Company is liable on all documents to which it is a party or in which it is interested and which are liable to the same. The Company has not obtained relief from Stamp Duty under the Finance Xxx 0000 Section 55 (reconstructions and amalgamations), the Finance Xxx 0000 Section 42 (intra group transfers) of the Finance Xxx 0000 Section 78 (take overs).
STAMP DUTY AND STAMP DUTY LAND TAX. All documents in the enforcement of which any Group Company is or may be interested have been duly stamped and since the Accounts Date no Group Company has been a party to any transaction whereby the such Group Company would or has or could become liable to stamp duty reserve tax.
STAMP DUTY AND STAMP DUTY LAND TAX. 19.1 Any document that may be necessary or desirable in proving the title of the Company to any asset which is owned by the Company at Completion or any document which the Company may wish to enforce or produce in evidence is duly stamped for stamp duty purposes.
19.2 Neither entering into this Agreement nor Completion will result in the withdrawal of any stamp duty or stamp duty land tax relief granted on or before Completion and which will affect the Company
19.3 The Disclosure Letter sets out full and accurate details of any chargeable interest (as defined under section 48, Finance Act 2003) acquired or held by the Company before Completion in respect of which the Seller is aware or ought reasonably to be aware that an additional land transaction return will be required to be filed with a Taxation Authority and/or a payment of stamp duty land tax made on or after Completion
STAMP DUTY AND STAMP DUTY LAND TAX. 14.1 Any document that may be necessary or desirable in proving the title of the Company or any Subsidiary to any asset which is owned by the Company or any Subsidiary at Completion or any document which the Company or any Subsidiary may wish to enforce or produce in evidence is duly stamped for stamp duty purposes.
14.2 Neither entering into this agreement nor Completion will result in the withdrawal of any stamp duty or stamp duty land tax relief granted on or before Completion and which will affect the Company or any Subsidiary.
14.3 The Disclosure Letter sets out full and accurate details of any chargeable interest (as defined under section 48, Finance Act 2003) acquired or held by the Company or any Subsidiary before Completion in respect of which the Seller is aware or ought reasonably to be aware that an additional land transaction return will be required to be filed with a Taxation Authority and/or a payment of stamp duty land tax made on or after Completion.
STAMP DUTY AND STAMP DUTY LAND TAX. All documents by virtue of which the Vendors have any right which are required to be either stamped or accompanied by a certificate as to the compliance with Stamp Duty Land Tax and which relate to the Business have been stamped or are accompanied by such certificate and all duty, interest and penalties on those documents have been paid.
STAMP DUTY AND STAMP DUTY LAND TAX. 9.15.1 All instruments which establish or are necessary to establish the title of the Company to any asset or to enforce any rights (other than those which have ceased to have a legal effect) executed by the Company (and which are or were subject to stamp duty) have been duly stamped and all land transactions with an effective date on or after 1 December 2003 have been accompanied by a certificate from HM Revenue & Customs evidencing submission of a land transaction return for the purpose of stamp duty land tax and the Company has not executed any other instrument relating to any property situate in, or to any matter or thing done or to be done in, any part of the United Kingdom.
9.15.2 The Company has no liability to stamp duty reserve tax.
9.15.3 The Disclosure Documents disclose all reliefs and exemptions obtained by the Company in the past three years under Section 42 Finance Xxx 0000, Section 151 Finance Xxx 0000 and/or Sections 75-79 (inclusive) Finance Xxx 0000 and there are no circumstances under which Sections 111-113 (inclusive) (clawback of reliefs and exemptions) Finance Xxx 0000 would apply (including for the avoidance of doubt execution and/or completion of this Agreement).
9.15.4 The Disclosure Documents disclose all land transactions to which the Company is or has been a party and in relation to which the Company is required by the legislation relating to stamp duty land tax to take any action on or after Completion together with the details of the action that is required to be taken.
STAMP DUTY AND STAMP DUTY LAND TAX. All instruments (other than those which have ceased to have a legal effect) executed by Tilda or on which they rely to prove or register title to any asset (and which are or were subject to stamp duty or stamp duty land tax) have been duly stamped or are accompanied by a certificate from H.M. Revenue & Customs evidencing submission of a valid land transaction return for the purpose of stamp duty land tax and Tilda has not executed any other instrument relating to any property situated in, or to any matter or thing done or to be done in, any part of the United Kingdom.
STAMP DUTY AND STAMP DUTY LAND TAX. 14.1 Any document that may be necessary or desirable in proving the title of the Company to any asset which is owned by the Company Subsidiary at Completion or any document which the Company may wish to enforce or produce in evidence is duly stamped for stamp duty purposes.
14.2 Neither entering into this agreement nor Completion will result in the withdrawal of any stamp duty or stamp duty land tax relief granted on or before Completion which will affect the Company.
14.3 The Disclosure Letter sets out full and accurate details of any chargeable interest (as defined under section 48, Finance Act 2003) acquired or held by the Company before Completion in respect of which an additional land transaction 66 return will be required to be filed with a Taxation Authority and/or a payment of stamp duty land tax made on or after Completion. SCHEDULE 5: TAX COVENANT
