http://www.legislation.gov.uk/ukpga/1998/36/section/149Finance Act 1998An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1998-07-31texttext/xmlenStatute Law Database2026-04-22Expert Participation2026-03-18 Finance Act 1998Sch. 18 Pt. 9CCorporation Tax Act 2009Sch. 1 para. 454(11) Sch. 3 Pt. 1Sch. 2 Pt. 1 2s. 1329(1)Finance Act 1998Sch. 18 Pt. 9C titleFinance Act 2006Sch. 3 para. 9 Part V1491Section 55 of the Finance Act 1963 and section 4 of the Finance Act Northern Ireland) 1963 (both of which provide for rates of stamp duty on conveyance or transfer on sale) shall each be amended as follows.2In subsection (1)(d) (rate of £1.50p for every £100 etc where consideration does not exceed £500,000 and the instrument is certified at that amount) for “£1.50p" there shall be substituted “ £2 ”.3In subsection (1)(e) (rate of £2 for every £100 etc) for “£2" there shall be substituted “ £3 ”.4This section shall apply to instruments executed on or after 24th March 1998, except where the instrument in question is executed in pursuance of a contract made on or before 17th March 1998.5This section shall be deemed to have come into force on 24th March 1998.S. 149 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2), Note 1, 21963 c. 25. 1963 c. 22 (N.I.).