84(1)  Where, within the period of two years after a person’s death, any of the dispositions (whether effected by will, under the law relating to intestacy or otherwise) of the property of which he was competent to dispose are varied by an instrument executed by the persons or any of the persons who benefit or would benefit under the dispositions, stamp duty under Part I of Schedule 13 to the Finance Act 1999 (transfer on sale) shall not be chargeable on the instrument.

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