- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Finance Act 1991, Section 111.
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(1)This section applies where—
(a)stamp duty under [F1Part I of Schedule 13 to the Finance Act 1999 (conveyance or transfer on sale)] is chargeable on an instrument to which this section applies, and
(b)part of the property concerned consists of exempt property.
(2)In such a case—
(a)the consideration in respect of which duty would be charged (apart from this section) shall be apportioned, on such basis as is just and reasonable, as between the part of the property which consists of exempt property and the part which does not, and
(b)the instrument shall be charged only in respect of the consideration attributed to such of the property as is not exempt property.
(3)In this section “exempt property has the same meaning as in section 110 above.
(4)This section applies to—
(a)an instrument executed in pursuance of a contract made on or after the abolition day;
(b)an instrument which is not executed in pursuance of a contract and is executed on or after the abolition day.
(5)In this section “the abolition day has the same meaning as in section 110 above.
Textual Amendments
F1Words in s. 111(1) substituted (27.7.1999 with effect with effect in relation to instruments executed on or after 1.10.1999) by 1999 c. 16, s. 112(4)(6), Sch. 14 para. 26 (with s. 122)
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