83 Transfers in connection with divorce, dissolution of civil partnership, etc.
In the heading to s. 83, the words “, dissolution of civil partnership,” inserted by SI 2005/3229, reg. 41(4), with effect from 5 December 2005.
83(1) Stamp duty under Part I of Schedule 13 to the Finance Act 1999 (transfer on sale) shall not be chargeable on an instrument by which property is conveyed or transferred from one party to a marriage to the other if the instrument–
(a)is executed in pursuance of an order of a court made on granting in respect of the parties a decree of divorce, nullity of marriage or judicial separation, or