PART VISUPPLEMENTARY

Stamp duty69

1

Stamp duty shall not be chargeable on—

a

any transfer effected by Part V;

b

the reorganisation scheme, the transfer scheme or any instrument certified by the Department as having been made in pursuance of either of those schemes.

2

In paragraph (1) “reorganisation scheme” and “transfer scheme” have the meanings assigned to them by Articles 52(1) and 54(1) respectively.