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13. For the purposes of section 74(5) of the Finance (1909-10) Act 1910 (stamp duty on conveyances and transfers not for valuable consideration) marriage shall not be deemed to be the consideration for a conveyance or transfer except in so far as the conveyance or transfer is a disposition such as, in the case of a person dying after the commencement of this Part, would be treated for estate duty purposes as a gift made in consideration of marriage.
© 1963 Crown Copyright
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