Stamp Duties Consolidation Act 1999 section 12

Particulars delivered stamps

Section 12 required certain instruments transferring land or granting long leases to bear a "particulars delivered" stamp, but this requirement has been redundant since the introduction of e-stamping on 26 November 2009.

• Transferees and lessees were obliged to deliver prescribed particulars to Revenue when transferring the fee simple of land (or an interest in land) or granting a lease exceeding 14 years.
• Revenue could make regulations specifying the form, time limits, land description, and tax reference number requirements for the particulars to be delivered.
• An instrument governed by the regulations could not be used in evidence or for any other purpose unless it bore a stamp confirming that all required particulars had been delivered.
• The particulars delivered requirement does not apply to instruments processed through the e-stamping system, rendering the section effectively spent since 26 November 2009.