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Finance Act 1998
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Changes over time for: Section 149
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- 24/03/1998- Amendment
- 27/07/1999- Amendment
- 27/07/1999
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Point in time view as at 27/07/1999.
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There are currently no known outstanding effects for the Finance Act 1998, Section 149.
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[F1149 Stamp duty on conveyance or transfer on sale.U.K.
(1)Section 55 of the M1Finance Act 1963 and section 4 of the M2Finance Act Northern Ireland) 1963 (both of which provide for rates of stamp duty on conveyance or transfer on sale) shall each be amended as follows.
(2)In subsection (1)(d) (rate of £1.50p for every £100 etc where consideration does not exceed £500,000 and the instrument is certified at that amount) for “£1.50p" there shall be substituted “ £2 ”.
(3)In subsection (1)(e) (rate of £2 for every £100 etc) for “£2" there shall be substituted “ £3 ”.
(4)This section shall apply to instruments executed on or after 24th March 1998, except where the instrument in question is executed in pursuance of a contract made on or before 17th March 1998.
(5)This section shall be deemed to have come into force on 24th March 1998.]
Textual Amendments
F1S. 149 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2), Note 1, 2
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