§ Mr. Bishop
asked the Chancellor of the Exchequer if he will list the relevant provisions of the Stamp Act 1891 which relate to the payment of tax on the transfer of matrimonial property.
§ Mr. Nott
There are no provisions in the Stamp Act 1891 which relate specifically to matrimonial property. A transfer of assets from one spouse to another, or a transfer of assets jointly owned by both spouses to a third party, whether the transfer is by gift or at the full market price, is chargeable in precisely the same way as any other similar transfer.