Stamp duty
69.—(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.