Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1694499739075.pdf (Antigua and Barbuda)
ANTIGUA AND BARBUDA THE STAMP (AMENDMENT) ACT, 2008 No.

7 of 2008 [Published in the Official Gazette Vol.

XXVIII No.

81 dated 4th December, 2008.]

________ Printed at the Government Printing Office, Antigua and Barbuda, by Eric T. Bennett, Government Printer — By Authority, 2008.

800—12.08 [Price $2.60] The Stamp (Amendment) Act, 2008.

2 No.

7 of 2008.

No.

7 of 2008.

3 The Stamp (Amendment) Act, 2008.

THE STAMP (AMENDMENT) ACT, 2008 ARRANGEMENT Sections 1.

Short title.

2.
Short title.

2.

Amendment of Schedule The Stamp (Amendment) Act, 2008.

4 No.

7 of 2008.

No.

7 of 2008.

5 The Stamp (Amendment) Act, 2008.

[ L.S.]

I Assent, Louise Lake-Tack, Governor-General.

11th November, 2008 ANTIGUA AND BARBUDA THE STAMP (AMENDMENT) ACT, 2008 No.

7 of 2008 AN ACT to amend the Stamp Act, Cap.

410, to reduce the stamp duty payable on certain transfers of property from a husband to a wife or a wife to a husband.

ENACTED by the Parliament of Antigua and Barbuda as follows: 1.
Short title This Act may be cited as the Stamp (Amendment) Act, 2008.

2.

Amendment of Schedule The Schedule to the Stamp Act, Cap.
410, is amended (a) in the paragraph under the heading “CONVEYANCE or TRANSFER ON SALE” (i) by inserting after the words “ last preceding item and not being a conveyance or transfer of residential property of a value of $500,000 or less to a child or grand- child of the transferor” the words “and not being a conveyance or transfer from a husband to his wife or from a wife to her husband”; and (ii) by inserting after the words “lands or hereditament not being a conveyance or transfer of residential property of a value of $500,000 or less to a child or grandchild of the The Stamp (Amendment) Act, 2008.
6 No.
7 of 2008. transferor” the words “and not being a conveyance or transfer from a husband to his wife or from a wife to her husband’; and (b) by inserting after the paragraph dealing with conveyances to children and grandchildren and ending with “confirm the relationship specified in paragraph (a)” the following para- graph: “CONVEYANCE or TRANSFER of residential property to a wife by her husband or to a husband by his wife on provision to the Commissioner of Inland Revenue of documentation that confirms the relationship of marriage, for every $100 and any fractional part of $100, of the value of the property conveyed or transferred……………………………………………………………..$2.00.” Passed by the House of Representatives on this 7th day of July, 2008.
Passed by the Senate on this 21st day of August, 2008.

D. Gisele Isaac-Arrindell, Speaker.

Hazlyn M. Francis, President.

L. Thomas, Acting Clerk to the House of Representatives.

L. Thomas, Acting Clerk to the Senate.