Section 97A Certain transfers by Cohabitants

Summary

This section exempts from stamp duty certain transfers of property between former cohabitants.

Detail

(1) All transfers of property from one cohabitant to his or her cohabitant made pursuant to an order under section 174 of the Civil Partnership and Certain Rights of Cohabitants Act 2010 are exempt from stamp duty.

(2) The exemption only applies to transfers between the cohabitants. If any other person is a party to the instrument the exemption does not apply.

Relevant Date: Finance Act 2014