Revenue Note for Guidance

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Revenue Note for Guidance

Section 93 Houses acquired from industrial and provident societies

This section exempts from stamp duty conveyances, transfers or leases of a house by a registered industrial and provident society to a member of the society or to a member and his or her spouse or civil partner provided that the conveyance, transfer or lease is made in accordance with a scheme for the provision of houses for members of the society.

Relevant Date: Finance Act 2014