Stamp Duties Consolidation Act, 1999
|
Transfers between spouses. [FA1990 s114] |
96.—(1) Subject to subsection (2), stamp duty shall not be chargeable on any instrument, other than a conveyance or transfer referred to in subsection (1), (2), (3) or (4) of section 46 or subsection (1)(b) of section 73 whereby any property is transferred by a spouse or spouses of a marriage to either spouse or to both spouses of that marriage. | |
(2) Subsection (1) shall not apply to an instrument whereby any property or any part of, or beneficial interest in, any property is transferred to a person other than a spouse referred to in that subsection. | ||
(3) Section 30 (3) shall not apply to an instrument to which subsection (1) applies. |