Compliance: Stamp Duty penalties: date of delivery
A document that has been signed and sealed but not delivered until after the date of execution may be stamped without penalty, provided that it is presented for stamping within thirty days of its effective date of delivery. If the document is delivered subject to conditions then it becomes effective only when the conditions have been fulfilled.
A document delivered in escrow (in other words, delivered to take effect when a specified event occurs or a specified condition is performed), may also be stamped without penalty if it is presented within thirty days of becoming an operative instrument.
Documents to which Scots Law applies
A document held as undelivered until the specified event or condition means that it is effectively delivered, may be stamped without penalty if it is presented for stamping within thirty days of the date of effective delivery.