SCHEDULES
C1C2SCHEDULE 13 Stamp duty: instruments chargeable and rates of duty
Annotations:
Modifications etc. (not altering text)
C2
Sch. 13 excluded (with effect in accordance with Sch. 24 para. 12(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 5
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))