Related HMRC Manuals

16  [Omitted by FA 2008, s. 99 and Sch. 32, para. 10(3)(a).]

History

Para. 16 omitted by FA 2008, s. 99 and Sch. 32, para. 10(3)(a), with effect in relation to instruments executed on or after 13 March 2008 and not stamped before 19 March 2008 (but subject to FA 2008, Sch. 32, para. 22). Former para. 16 read as follows:

“TRANSFER OTHERWISE THAN ON SALE

16(1)  Stamp duty of £5 is chargeable on a transfer of property otherwise than on sale.

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