S18.12 Deeds Remaining Liable to Stamp Duty
Schedule 15 provides that certain partnership transactions remain chargeable with stamp duty after 1 December 2003. Such transactions include the acquisition of an interest in a partnership, the acquisition of land from an incoming partner in consideration for a share in the partnership and also the transfer of land to an outgoing partner as consideration for a share in the partnership. Deeds relating to those partnership transactions will remain governed by the existing statutory provisions for stamp duty.
Registers of Scotland (RoS) seeks to ensure that the information published in the Sasines Manual is up to date and accurate but it may be amended from time to time.
The Manual is an internal document intended for RoS staff only. The information in the Manual does not constitute legal or professional advice and RoS cannot accept any liability for actions arising from its use.
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