# Finance Act 1999, Paragraph 18

Extent: E+W+S+N.I.

(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-13/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.