SCHEDULES

SCHEDULE 13Stamp duty: instruments chargeable and rates of duty

Part IIIOther 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.