4 January 2012
Stamp Duties (Instruments on or before 7 December 2011) (Remission) Order 2011, published on 27 December 2011, is deemed to have come into operation on 8 December 2011.
The Order relates to:
- Remission of duty for option granted on or before 7 December 2011 and subsequent conveyance
- Remission of duty for conveyance if agreement is made on or before 7 December 2011.
More details on additional buyer’s stamp duty can be found here.