When did the one acre limit come in on Transfers from Parent to child?

Darth Vader

Registered User
Messages
145
Section 83A of the Stamp Duties Consolidation Act 1999 provides for an exemption from stamp duty on the transfer of a site (of less than 1 acre) .It applies to instruments executed on or after 6 December 2000

Does anyone know if transfers before this date, of a site from parent to child, had no area limit. e.g could you have transferred 6 acres prior to 6 December 2000 without stamp duty?
 
s.106 FA 2007 is the change in area limit.

Before that it was possible to have sites of over an acre exempt.
 
Back
Top