Finance Act 2020

Amendment of Schedule 1 to Principal Act (stamp duties on instruments)

53. Schedule 1 to the Principal Act is amended, in the Heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance”, in paragraph (5)(a)(ii), by substituting “1 January 2024” for “1 January 2021”.