SCHEDULES

C3SCHEDULE 13 Stamp duty: instruments chargeable and rates of duty

Annotations:
Modifications etc. (not altering text)
C3

Sch. 13 restricted (10.7.2003) by Finance Act 2003 (c. 14), s. 125(1) (with s. 125(8))

C1C2 Part I Conveyance or transfer on sale

Annotations:
Modifications etc. (not altering text)
C1

Sch. 13 Pt. I excluded (28.7.2000 with effect as mentioned in s. 130(10) of the amending Act) by 2000 c. 17, s. 130(1)(10)

C2

Sch. 13 Pt. I modified (retrospective to 28.3.2000 and with effect as mentioned in s. 118(10)(11) of the amending Act) by 2000 c. 17, s. 118 (with s. 118(9))

Sch. 13 Pt. I modified (retrospective to 28.3.2000 and with effect as mentioned in s. 119(11)(12) of the amending Act) by 2000 c. 17, s. 119 (with s. 120)

Sch. 13 Pt. I modified (retrospective to 28.3.2000 and with effect as mentioned in s. 122(8)(9) of the amending Act) by 2000 c. 17, s. 122

Sch. 13 Pt. I amended (11.5.2001 with effect as mentioned in s. 92(8) of the amending Act) by 2001 c. 9, s. 92, Sch. 30 para. 1(1); S.I. 2001/3748, art. 2

Sch. 13 Pt. I excluded (11.5.2001 with effect as mentioned in s. 92(8) of the amending Act) by 2001 c. 9, s. 92(1); S.I. 2001/3748, art. 2

Rates of duty

4

In the case of any other conveyance or transfer on sale the rates of duty are as follows—

1.

Where the amount or value of the consideration is F3£125,000 or under and the instrument is certified at F3£125,000

Nil

2.

Where the amount or value of the consideration is £250,000 or under and the instrument is certified at £250,000

1%

3.

Where the amount or value of the consideration is £500,000 or under and the instrument is certified at £500,000

F13%

4.

Any other case

F24%