19Exemption from duty

19 Exemption from duty

19 Exemption from duty

(1) An instrument executed only for—

(a) a purpose ancillary to, or consequential on, the operation of section 8, 22 or 23, or

(b) the purpose of giving effect to those sections,

shall be exempt from duty under the Duties Act 1997.

(2) An instrument, being an agreement for the sale, conveyance or demise of any property—

(a) from a body corporate created by this Act to another body corporate so created or to a body corporate created under the Roman Catholic Church Trust Property Act 1936, or

(b) from a body corporate created under the Roman Catholic Church Trust Property Act 1936 to a body corporate created by this Act,

shall be exempt from duty under the Duties Act 1997.

(3) Any other instrument to which the only parties are—

(a) one or more bodies corporate created by this Act, or

(b) one or more bodies corporate created by this Act and one or more bodies corporate created by the Roman Catholic Church Trust Property Act 1936,

is exempt from duty under the Duties Act 1997.

s 19: Ins 1986 No 191, Sch 1 (4). Am 1997 No 55, Sch 1.21; 2001 No 11, Sch 1 [7]–[9]; 2004 No 91, Sch 1.32.