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Finance (1909-10) Act 1910

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This is the original version (as it was originally enacted).

73Stamp duty on conveyances or transfers on sale.

The stamp duties chargeable under the heading " CONVEYANCE OR TRANSFER on Sale of any Property " in the First Schedule to the [54 & 55 Vict. c. 39.] Stamp Act, 1891 (in this Part of this Act referred to as the principal Act), shall be double those specified in that Schedule: Provided that this section shall not apply to the conveyance or transfer of any stock or marketable security as defined by section one hundred and twenty-two of that Act, or to a conveyance or transfer where the amount or value of the consideration for the sale does not exceed five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds five hundred pounds.

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