Finance Act 1999 (c. 16)

SCHEDULES

SCHEDULE 13 Stamp duty: instruments chargeable and rates of duty

Part III Other instruments

Declaration of use or trust

17 (1) Stamp duty of £5 is chargeable on a declaration of any use or trust of or concerning property unless the instrument constitutes a conveyance or transfer on sale.

(2) This does not apply to a will.