Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1999

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

21(1)Where on the partition or division of an estate or interest in land consideration exceeding £100 in amount or value is paid or given, or agreed to be paid or given, for equality, the principal or only instrument by which the partition or division is effected is chargeable with the same ad valorem duty as a conveyance on sale for the consideration, and with that duty only.

(2)Where there are several instruments for completing the title of either party, the principal instrument is to be ascertained, and the other instruments shall be charged with duty, as provided by sections 58(3) and 61 of the [1891 c. 39.] Stamp Act 1891 in the case of several instruments of conveyance.

(3)Stamp duty of £5 is chargeable on an instrument effecting a partition or division to which the above provisions do not apply.

Yn ôl i’r brig

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