(1) Stamp duty shall not be chargeable on an instrument executed on or after 1 January 2011 by which property is transferred pursuant to an order under section 174 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 by a cohabitant (within the meaning of that Act) to his or her cohabitant.
(2) Subsection (1) does not apply in relation to an instrument referred to in that subsection by which any part of or beneficial interest in the property concerned is transferred to a person other than the cohabitants concerned.
(3) [deleted]