Stamp Duties Consolidation Act, 1999
Deeds of enlargement. [FA1986 s96(2) and (3)] |
35.—(1) A declaration by deed under section 65 (2) of the Conveyancing Act, 1881 , to the effect that, from and after the execution of the deed, a term subsisting in land shall be enlarged, shall, where the term was created by an instrument executed within 6 years of the date of the execution of the deed, be charged to stamp duty as a conveyance or transfer on sale of that land for a consideration equal to the value of the land and that value shall be determined without regard to that term or any part of that term. | |
(2) Section 82 shall not apply to a deed which is chargeable to stamp duty under subsection (1). |