SCHEDULES
SCHEDULE 13 Stamp duty: instruments chargeable and rates of duty
Part III Other instruments
Conveyance or transfer otherwise than on sale
16
(1)
Stamp duty of £5 is chargeable on a conveyance or transfer of property otherwise than on sale.
(2)
In sub-paragraph (1) “conveyance or transfer” includes every instrument, and every decree or order of a court or commissioners, by which any property is transferred to or vested in any person.