http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/II/crossheading/exchange-and-partition-or-division/1994-05-03Stamp Act 1891An Act to consolidate the Enactments granting and relating to the Stamp Duties upon Instruments and certain other enactments relating to Stamp Duties.texttext/xmlenStatute Law Database2020-10-051994-05-03 Part II Regulations applicable to Particular Instruments Exchange and Partition or Division As to exchange, &c. <CommentaryRef Ref="c5969831"/>73Where . . . upon the partition or division of any estate 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 . . . 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.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c5969881"/>74S. 74 repealed by Finance Act 1937 (c. 54), Sch. 6 Pt. IIS. 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excluded (3.5.1994 with effect as mentioned in s. 241(6) of the amending Act) by 1994 c. 9, s. 241(3)(6)Words in s. 73 repealed (3.5.1994 with effect as mentioned in s. 241(6) of the repealing Act) by 1994 c. 9, s. 241(3)(6), 258, Sch. 26 Pt.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 NoteWords 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)
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<Title> Regulations applicable to Particular Instruments</Title>
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<Title> Exchange and Partition or Division</Title>
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As to exchange, &c.
<CommentaryRef Ref="c5969831"/>
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Where
<CommentaryRef Ref="c5969841"/>
. . . upon the partition or division of any
<Addition ChangeId="d29p4076" CommentaryRef="c5969851">estate or interest in land</Addition>
, 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
<CommentaryRef Ref="c5969841"/>
. . . 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.
</Text>
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c5969881"/>
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<Commentary id="c5969881" Type="F">
<Para>
<Text>
<CitationSubRef id="c00528" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/74" SectionRef="section-74">S. 74</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1937/54" id="c00529" Year="1937" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1937">Finance Act 1937 (c. 54)</Citation>
,
<CitationSubRef id="c00530" URI="http://www.legislation.gov.uk/id/ukpga/1937/54/schedule/6/part/II" Operative="true" CitationRef="c00529" SectionRef="schedule-6-part-II">Sch. 6 Pt. II</CitationSubRef>
</Text>
</Para>
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<Commentary id="c5969831" Type="C">
<Para>
<Text>
<CitationSubRef id="c00909" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/73" SectionRef="section-73">S. 73</CitationSubRef>
excluded (3.5.1994 with effect as mentioned in
<CitationSubRef id="c00910" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/241/6" CitationRef="c00911" SectionRef="section-241-6">s. 241(6)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00911" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00912" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/241/3/6" Operative="true" CitationRef="c00911" SectionRef="section-241-3-6">s. 241(3)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5969841" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00913" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/73" SectionRef="section-73">s. 73</CitationSubRef>
repealed (3.5.1994 with effect as mentioned in s. 241(6) of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00914" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00915" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/241/3/6" CitationRef="c00914" SectionRef="section-241-3-6">s. 241(3)(6)</CitationSubRef>
,
<CitationSubRef id="c00916" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258" CitationRef="c00914" SectionRef="section-258">258</CitationSubRef>
,
<CitationSubRef id="c00917" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26/part/VII" Operative="true" CitationRef="c00914" SectionRef="schedule-26-part-VII">Sch. 26 Pt. VII</CitationSubRef>
Note
</Text>
</Para>
</Commentary>
<Commentary id="c5969851" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00918" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/73" SectionRef="section-73">S. 73</CitationSubRef>
substituted (3.5.1994 with effect as mentioned in
<CitationSubRef id="c00919" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/241/6" CitationRef="c00920" SectionRef="section-241-6">S. 241(6)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00920" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00921" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/241/4/6" Operative="true" CitationRef="c00920" SectionRef="section-241-4-6">s. 241(4)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
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