# Housing and Regeneration Act 2008, Paragraph 12


(1) Stamp duty shall not be chargeable on a transfer scheme.
(2) Stamp duty shall not be chargeable on a document certified by HMRC as connected with a transfer scheme.
(3) A document which is not chargeable by virtue of this paragraph must be stamped in accordance with section 12 of the Stamp Act 1891 (c. 39) with a stamp denoting that it is not chargeable.

---
Source: https://www.legislation.gov.uk/ukpga/2008/17/schedule/7/paragraph/12 (the official version)
Page: https://openlegislation.uk/housing-and-regeneration-act-2008/schedule-7/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.