Finance Act 1999 (c. 16)

SCHEDULES

SCHEDULE 13 Stamp duty: instruments chargeable and rates of duty

Part III Other instruments

Conveyance or transfer otherwise than on sale

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

(2) In sub-paragraph (1) “conveyance or transfer” includes every instrument, and every decree or order of a court or commissioners, by which any property is transferred to or vested in any person.