Exemptions and Reliefs

Part of Clause 2 – in the House of Commons at 12:00 am on 3rd December 1968.

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Photo of Mr John Smith Mr John Smith , Cities of London and Westminster 12:00 am, 3rd December 1968

Is it not possible to do exactly the same thing as we do in the exemption from stamp duty in respect of dealings in property of low value, namely, that a person signs a declaration that it is not part of a larger transaction?