transfer of site from parent to child

[Monsoon]

Anyone know what is the current legislation covering stamp duty and CAT CGT tax of transferring site of less than one acre excluding house area from parent to child.

Is it Section 53 of Finance Act 2007 (amends section 603A Taxes consolidation Act 1997)? or is there anything more recent?

I am trying to figure out if its possible to transfer a site from parent to child after the child has financed and built the house which is their principal private resident and be exempt from stamp duty, cgt and cat
can it be done after house is built?
thank you

 

[Monsoon]

Anyone?

 

[Ants09]

hi

for stamp duty the legislation is SDCA 1999/ 2009 / Section 83A Transfer if a site to a child.

and for cgt and cat the legislation is TCA 1999 / 2009 / Section 603A Disposal of a site to a child

 

[Ants09]

and sorry Finance Act 1998 Section 55

 

[Monsoon]

Brilliant Ants 09 thanks a million for that. will go off and read so! )