#### 31 Exemption from stamp duty 31 Exemption from stamp duty > No stamp duty shall be payable on any instrument in respect of which the trustees would, but for the provisions of this subsection, be liable as the persons primarily liable for stamp duty under the [Stamp Duties Act 1920](/view/html/repealed/current/act-1920-047). > > **s 31:** Am 1991 No 95, Sch 3 (26).

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Section 31 - Parliamentary Contributory Superannuation Act 1971 - Exemption from stamp duty — Zoe