949. Exemption from stamp duty.

949.     Exemption from stamp duty.

Stamp duty1 is not payable on any conveyance of land or on any instrument creating or disposing of any right in or in relation to land, if the Secretary of State2 is a party to the conveyance or instrument and certifies that the duty would fall to be defrayed as part of his expenses3, provided that such expenses are connected to the performance of his civil aviation functions or, in the case of a conveyance of land, the conveyance is made for purposes relating to the establishment of aerodromes4