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.