(1) Chapter 1 of Part 7 of the Principal Act is amended by the insertion of the following section after section 83:
(1) In this section -
'site', in relation to an instrument of conveyance, transfer or lease, includes any interest in land but does not include the site of a building which at the date of that instrument -
(a) was used or was suitable for use as a dwelling or for another or other purposes, or
(b) was in the course of being constructed or adapted for use as a dwelling or for another or other purposes.
(2) Stamp Duty shall not be chargeable on any conveyance, transfer or lease of a site to which this section applies.
(3) This section applies to any instrument which operates as a conveyance, transfer or lease of a site and which contains a statement, in such form as the Commissioners may specify, certifying -
(a) that the person becoming entitled to the entire beneficial interest in the site is a child of the person or of each of the persons immediately theretofore ent
…