Part II Revised table of stamp duties on leases (paragraph (3) of heading)C1
| If the term does not exceed 7 years or is indefinite | If the term exceeds 7 years but does not exceed 35 years | If the term exceeds 35 years but does not exceed 100 years | If the term exceeds 100 years | |
|---|---|---|---|---|
| Not exceeding £5 per annum | Nil | 5p | 30p | 60p |
| Exceeding £5 and not exceeding £10 . . . . . . . . . . . . | Nil | 10p | 60p | £1.20 |
| Exceeding £10 and not exceeding £15 . . . . . . . . . . . . | Nil | 15p | 90p | £1.80 |
| Exceeding £15 and not exceeding £20 . . . . . . . . . . . . | Nil | 20p | £1.20 | £2.40 |
| Exceeding £20 and not exceeding £25 . . . . . . . . . . . . | Nil | 25p | £1.50 | £3 |
| Exceeding £25 and not exceeding £50 . . . . . . . . . . . . | Nil | 50p | £3 | £6 |
| Exceeding £50 and not exceeding £75 . . . . . . . . . . . . | ||||
| Nil | 75p | £4.50 | £9 | |
| Exceeding £75 and not exceeding £100 | Nil | £1 | £6 | £12 |
| Exceeding £100 for any full sum of £50 and also for any fractional part thereof | 25p | 50p | £3 | £6 |
Annotations
Modifications
- C1
References in new currency substituted by virtue of Decimal Currency Act 1969 (c. 19), s. 10(1)
Notes on Schedule 11
Modifications
- C1
The text of s. 73(7) and Sch. 11 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.