Family Law Act, 1995

Exemption of certain transfers from stamp duty.

50.—(1) Subject to subsection (3), stamp duty shall not be chargeable on an instrument by which property is transferred pursuant to an order to which this subsection applies by either or both of the spouses who were parties to the marriage concerned to either or both of them.

(2) Section 74 (2) of the Finance (1909-10) Act, 1910, shall not apply to a transfer to which subsection (1) applies.

(3) (a) Subsection (1) applies to a relief order made following the dissolution of a marriage.

(b) Subsection (1) does not apply in relation to an instrument referred to in that subsection by which any part of or beneficial interest in the property concerned is transferred to a person other than the spouses concerned.