PD stamp | Practical Law

PD stamp | Practical Law

PD stamp

PD stamp

Practical Law UK Glossary 2-107-6984 (Approx. 2 pages)

Glossary

PD stamp

Particulars delivered stamp. A stamp that was required for an instrument transferring a freehold, granting a lease for a term of more than seven years or assigning (on sale) any such lease prior to the introduction of the stamp duty land tax regime on 1 December 2003. The instrument had to be produced to HM Revenue & Customs (in practice, the Stamp Office) to be stamped “PD”.