4U.K.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 [F1£125,000] or under and the instrument is certified at [F1£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 | [F23%] |
| 4. | Any other case | [F34%] |
Textual Amendments
F1Word in Sch. 13 para. 4 substituted (with effect in accordance with s. 162(5) of the amending Act) by Finance Act 2006 (c. 25), s. 162(3)
F2Sch. 13 para. 4: figure in fourth entry substituted (retrospective to 28.3.2000 and with effect as mentioned in s. 114(2)(3) of the amending Act) by 2000 c. 17, s. 114(1)(b)(2)-(4)
F3Sch. 13 para. 4: figure in third entry entry substituted (retrospective to 28.3.2000 and with effect as mentioned in s. 114(2)(3) of the amending Act) by 2000 c. 17, s. 114(1)(a)(2)-(4)