Stamp Duties Consolidation Act 1999 section 49

Certain transfers, etc, not sales or mortgages, deemed to be conveyances

Section 49 provided that instruments, court decrees, or orders transferring or vesting property otherwise than on a sale or mortgage were chargeable with stamp duty as a conveyance or transfer of property. The section was deleted by the Finance (No. 2) Act 2008.

• Any instrument, court decree, or order of commissioners that transferred or vested property in a person was chargeable with stamp duty as a conveyance or transfer of property
• The charge applied on every occasion of transfer except where the transfer arose on a sale or a mortgage, which were dealt with under separate charging provisions
• The section operated as a catch-all, ensuring that non-sale, non-mortgage property transfers — such as gifts, appointments, or vesting orders — did not escape the stamp duty charge
• Section 49 was deleted in its entirety by section 99 of, and Schedule 6 to, the Finance (No. 2) Act 2008