S18.19.7 Transfers to Government Departments
- Former user (Deleted)
- Admin2 (Unlicensed)
Question: Is a certificate required in connection with a conveyance in favour of a Government body?
Answer: Although section 107 of the Finance Act 2003 provides for certain Government bodies to be exempt from charge, the exemption is a relief that has to be claimed on an SDLT1. It cannot be self-certified. Code 18 in box 9 of SDLT1 claims the relief. As such the Keeper will expect to see a Revenue certificate.
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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