Related Commentary  Related HMRC Manuals

129(1)  Where any conveyance, transfer or lease is made or agreed to be made to a charitable company or to the trustees of a charitable trust or to the Trustees of the National Heritage Memorial Fund or to the National Endowment for Science, Technology and the Arts, no stamp duty shall be chargeable under Part I or II of Schedule 13 to the Finance Act 1999 on the instrument by which the conveyance, transfer or lease, or the agreement for it, is effected.

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