# Finance Act 1987, Section 55: Crown exemption.

Extent: E+W+S+N.I.

(1) Where any conveyance, transfer or lease is made or agreed to be made
(a) to a Minister of the Crown or
(b) to the solicitor for the affairs of Her Majesty’s Treasury, or
(c) to the Welsh Ministers, the First Minister for Wales, the Counsel General to the Welsh Assembly Government or the National Assembly for Wales Commission,or
(d) to the Northern Ireland Assembly Commission
no stamp duty shall be chargeable under Part I or II, paragraph 16, of Schedule 13 to the Finance Act 1999 on the instrument by which the conveyance, transfer or lease, or the agreement for it is effected.
(2) In this section “Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975.
(3) Article 3(6) of the Secretary of State for the Environment Order 1970 and Article 4(5) of the Secretary of State for Transport Order 1976 (which excempt transfers by, to or with those Ministers) shall cease to have effect.
(4) This section applies to instruments executed on or after 1st August 1987.

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Source: https://www.legislation.gov.uk/ukpga/1987/16/section/55 (the official version)
Page: https://openlegislation.uk/finance-act-1987/section-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.