16(1)Stamp duty of £5 is chargeable on a conveyance or transfer of property otherwise than on sale.
(2)In sub-paragraph (1) “conveyance or transfer” includes every instrument, and every decree or order of a court or commissioners, by which any property is transferred to or vested in any person.
17(1)Stamp duty of £5 is chargeable on a declaration of any use or trust of or concerning property unless the instrument constitutes a conveyance or transfer on sale.
(2)This does not apply to a will.
18(1)The following are chargeable with duty as a conveyance on sale—
(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;
(c)a disposition in Scotland containing constitution of feu or ground annual right.
(2)A disposition in Scotland of any property, or any right or interest in property, that is not so chargeable is chargeable with stamp duty of £5.
19(1)A duplicate or counterpart of an instrument chargeable with duty is chargeable with duty of £5.
(2)The duplicate or counterpart of an instrument chargeable with duty is not duly stamped unless—
(a)it is stamped as an original instrument, or
(b)it appears by some stamp impressed on it that the full and proper duty has been paid on the original instrument of which it is the duplicate or counterpart.
(3)Sub-paragraph (2) does not apply to the counterpart of an instrument chargeable as a lease, if that counterpart is not executed by or on behalf of any lessor or grantor.
20(1)An instrument (not itself a lease)—
(a)by which it is agreed that the rent reserved by a lease should be increased, or
(b)which confirms or records any such agreement made otherwise than in writing,
is chargeable with the same duty as if it were a lease in consideration of the additional rent made payable by it.
(2)Sub-paragraph (1) does not apply to an instrument giving effect to provision in the lease for periodic review of the rent reserved by it.
21(1)Where on the partition or division of an estate or interest in land consideration exceeding £100 in amount or value is paid or given, or agreed to be paid or given, for equality, the principal or only instrument by which the partition or division is effected is chargeable with the same ad valorem duty as a conveyance on sale for the consideration, and with that duty only.
(2)Where there are several instruments for completing the title of either party, the principal instrument is to be ascertained, and the other instruments shall be charged with duty, as provided by sections 58(3) and 61 of the [1891 c. 39.] Stamp Act 1891 in the case of several instruments of conveyance.
(3)Stamp duty of £5 is chargeable on an instrument effecting a partition or division to which the above provisions do not apply.
22Stamp duty of £5 is chargeable on a release or renunciation of property unless the instrument constitutes a conveyance or transfer on sale.
23Stamp duty of £5 is chargeable on a surrender of property unless the instrument constitutes a conveyance or transfer on sale.