History

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

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