6
CurrentStamp duty
6 Stamp duty
(1)
Without affecting the generality of section 275 of the Duties Act 1997, duty under that Act is not chargeable on a transfer by or pursuant to this Act, or anything certified by the Minister as having been done in consequence of a transfer by or pursuant to this Act (for example, the transfer or conveyance of an interest in land).
(2)
The Minister may, by notice in writing, confirm a transfer of particular assets, rights or liabilities by operation of this Act.
(3)
Such a notice is conclusive evidence of that transfer.
This Act’s bill:Explanatory memorandumSecond reading speech
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