Sections 55 and 56.
SCHEDULE 11U.K. Stamp Duty Tables
Modifications etc. (not altering text)
C1The text of s. 73(7) and Sch. 11 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Part IU.K. . . . F1
Textual Amendments
Part IIU.K. Revised table of stamp duties on leases (paragraph (3) of heading)
Modifications etc. (not altering text)
C2References in new currency substituted by virtue of Decimal Currency Act 1969 (c. 19), s. 10(1)
If the term does not exceed 7 years or is indefinite | If the term exceeds 7 years but does not exceed 35 years | If the term exceeds 35 years but does not exceed 100 years | If the term exceeds 100 years | |
---|---|---|---|---|
Not exceeding £5 per annum | Nil | 5p | 30p | 60p |
Exceeding £5 and not exceeding £10 . . . . . . . . . . . . | Nil | 10p | 60p | £1.20 |
Exceeding £10 and not exceeding £15 . . . . . . . . . . . . | Nil | 15p | 90p | £1.80 |
Exceeding £15 and not exceeding £20 . . . . . . . . . . . . | Nil | 20p | £1.20 | £2.40 |
Exceeding £20 and not exceeding £25 . . . . . . . . . . . . | Nil | 25p | £1.50 | £3 |
Exceeding £25 and not exceeding £50 . . . . . . . . . . . . | Nil | 50p | £3 | £6 |
Exceeding £50 and not exceeding £75 . . . . . . . . . . . . | ||||
Nil | 75p | £4.50 | £9 | |
Exceeding £75 and not exceeding £100 | Nil | £1 | £6 | £12 |
Exceeding £100 for any full sum of £50 and also for any fractional part thereof | 25p | 50p | £3 | £6 |