SCHEDULES
SCHEDULE 13Stamp duty: instruments chargeable and rates of duty
Part IConveyance or transfer on sale
Rates of duty
4
In 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% |