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Finance Act 1999

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Changes over time for: Cross Heading: Dispositions in Scotland

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Point in time view as at 31/01/2013.

Changes to legislation:

Finance Act 1999, Cross Heading: Dispositions in Scotland is up to date with all changes known to be in force on or before 06 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. Help about Changes to Legislation

Dispositions in ScotlandU.K.

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;

F1(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 13 para. 18(2) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 10(3)(c) (with Sch. 32 para. 22(1)(b))

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