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Tax Series

Stamp Duty (Remission ) (No.7) Order 2002 [P.U.(A)434/2002]

Effective from 1 January 2003,

One only need to pay 50% of the stamp duty chargeable  if  a property is transferred from the Donor to the Recipient during the lifetime of the donor.

                       

 

Donor means Recipient means
Husband Wife
Wife Husband
Mother and/or father Child
Child Mother and/or father

 

Child means a legitimate child, a step child or child adopted in accordance with any law.
 

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