– see also Transfer on sale

Building plots

Certificate of value

Charities, transfers to

Debt, in consideration of

Calculation of duty

Generally

Relief

Disclosure of facts/circumstances affecting liability

Divorce/judicial separation, court order

Exemptions

Gifts inter vivos

Local authority, transfer of property to joint committee/board

Meaning

New or partly constructed buildings

Partly constructed buildings

Trust for sale, payment/contribution towards costs