177. Transfers to be subject to stamp duty
The transfer of, and vesting in, the transferee financial institution of an undertaking by a Banking Business Vesting Order shall, unless exempted, either generally or in some particular case, by the Banking Business Vesting Order, be subject to the provisions of the Stamp Duty Act as if the Banking Business Vesting Order was, in each of the cases in which the duty is imposed on the several instruments specified in the Schedule to the Act, an instrument between party and party within the contemplation of the Act.