SCHEDULES
C1SCHEDULE 13 Stamp duty: instruments chargeable and rates of duty
Annotations:
Modifications etc. (not altering text)
Part III Other instruments
Dispositions in Scotland
18
1
The following are chargeable with duty as a conveyance on sale—
a
a disposition of heritable property in Scotland to singular successors or purchasers;
b
a disposition of heritable property in Scotland to a purchaser containing a clause declaring all or any part of the purchase money a real burden upon, or affecting, the heritable property thereby disponed, or any part of it;
F1c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F22
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 13 restricted (10.7.2003) by Finance Act 2003 (c. 14), s. 125(1) (with s. 125(8))