Version Superseded: 28/03/2000
Point in time view as at 27/07/1999.
Finance Act 1999, Cross Heading: Rates of duty is up to date with all changes known to be in force on or before 05 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
2U.K.Duty under this Part is chargeable by reference to the amount or value of the consideration for the sale.
3U.K.In the case of a conveyance or transfer of stock or marketable securities the rate is 0.5%.
4In the case of any other conveyance or transfer on sale the rates of duty are as follows—
| 1. | Where the amount or value of the consideration is £60,000 or under and the instrument is certified at £60,000 | Nil |
| 2. | Where the amount or value of the consideration is £250,000 or under and the instrument is certified at £250,000 | 1% |
| 3. | Where the amount or value of the consideration is £500,000 or under and the instrument is certified at £500,000 | 2.5% |
| 4. | Any other case | 3.5% |
5U.K.The above provisions are subject to any enactment setting a different rate or setting an upper limit on the amount of duty chargeable.
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