Stamp Act 1891

Exchange and Partition or DivisionU.K.

73 As to exchange, &c. U.K.

Where F1. . . upon the partition or division of any [F2estate or interest in land], any consideration exceeding in amount or value one hundred pounds is paid or given, or agreed to be paid or given, for equality, the principal or only instrument whereby the F1. . . partition or division is effected is to be charged with the same ad valorem duty as a conveyance on sale for the consideration, and with that duty only; and where in any such case there are several instruments for completing the title of either party, the principal instrument is to be ascertained, and the other instruments are to be charged with duty in the manner herein-before provided in the case of several instruments of conveyance.

Textual Amendments

F1Words in s. 73 repealed (3.5.1994 with effect as mentioned in s. 241(6) of the repealing Act) by 1994 c. 9, s. 241(3)(6), 258, Sch. 26 Pt. VII Note

F2Words in S. 73 substituted (3.5.1994 with effect as mentioned in S. 241(6) of the amending Act) by 1994 c. 9, s. 241(4)(6)

Modifications etc. (not altering text)

C1S. 73 excluded (3.5.1994 with effect as mentioned in s. 241(6) of the amending Act) by 1994 c. 9, s. 241(3)(6)

74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.

Textual Amendments