The table below summarises the comparisons.

Category under the Stamp Duty (Exempt Instruments) Regulations

Equivalent SDLT provision

A Transfers of property on changes of trustees

Sch. 3, para. 1 not for chargeable consideration

B Specific gifts of property under a Will

Sch. 3, para. 3A(1), provided that there is no chargeable consideration other than the assumption of secured debt

C Specific gifts of property under an intestacy

Sch. 3, para. 3A(1), provided that there is no chargeable consideration other than the assumption of secured debt

D Satisfaction of general legacies and statutory rights under an intestacy

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