18(1)The following are chargeable with duty as a conveyance on sale—U.K.
(a)a disposition of heritable property in Scotland to singular successors or purchasers;
(b)a disposition of heritable property in Scotland to a purchaser containing a clause declaring all or any part of the purchase money a real burden upon, or affecting, the heritable property thereby disponed, or any part of it;
(c)a disposition in Scotland containing constitution of feu or ground annual right.
(2)A disposition in Scotland of any property, or any right or interest in property, that is not so chargeable is chargeable with stamp duty of £5.