Related Commentary  

55(1)  Where any conveyance, transfer or lease is made or agreed to be made

(a)to a Minister of the Crown or

(b)to the Solicitor for the affairs of Her Majesty’s Treasury, or

(c)to the Welsh Ministers, the First Minister for Wales, the Counsel General to the Welsh Assembly Government or the National Assembly for Wales Commission, or

(d)to the Northern Ireland Assembly Commission,

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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