Revenue Note for Guidance

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Revenue Note for Guidance

Section 82C Pension schemes and charities

Summary

This section provides an exemption from stamp duty in respect of the transfers of property held by pension schemes and charities

Detail

(1) Definitions for the purpose of this section are self-explanatory

(2) Transfers of property in the circumstances outlined, are exempt from a stamp duty charge.

Relevant Date: Finance Act 2014