Section 96 Transfers between spouses

(1), (2) This section exempts from stamp duty all transfers/leases of property between spouses and civil partners unless the transfer is a transfer referred to in section 46(1) to (4) or section 73(1)(b). If any other person is a party to the instrument the exemption does not apply. However, consanguinity relief may be available (see paragraph (15) of the “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance” head of charge in Schedule 1).

Relevant Date: Finance Act 2014