Stamp Duties Consolidation Act 1999 section 94

Purchase of land from Land Commission

Section 94 exempted certain purchases of land from the Land Commission from stamp duty.

  • Provided a stamp duty exemption for an instrument transferring land from the Land Commission to a qualified person.
  • "Qualified person" took its meaning from section 5 of the Land Act 1965.
  • To attract the exemption, the instrument had to either contain a charge on the land in favour of the Land Commission to secure repayment of an advance, or be endorsed with an order made by the Land Commission charging the land with an advance.
  • The section was repealed by the Finance Act 2024 with effect from 12 November 2024 and no longer has any practical application.

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