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(1) Where the amount or value of the consideration for the sale does not exceed £5,000 and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds £5,000
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Exempt
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(2) Where paragraph (1) does not apply and the amount or value of the consideration for the sale does not exceed £10,000 and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds £10,000:
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for every £100, or fractional part of £100, of the consideration
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£1.00
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(3) Where paragraphs (1) and (2) do not apply and the amount or value of the consideration for the sale does not exceed £15,000 and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds £15,000:
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for every £100, or fractional part of £100, of the consideration
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£2.00
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(4) Where paragraphs (1) to (3) do not apply and the amount or value of the consideration for the sale does not exceed £25,000 and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds £25,000:
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for every £100, or fractional part of £100, of the consideration
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£3.00
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(5) Where paragraphs (1) to (4) do not apply and the amount or value of the consideration for the sale does not exceed £50,000 and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds £50,000:
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for every £100, or fractional part of £100, of the consideration
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£4.00
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(6) Where paragraphs (1) to (5) do not apply and the amount or value of the consideration for the sale does not exceed £60,000 and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds £60,000:
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for every £100, or fractional part of £100, of the consideration
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£5.00
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(7) Where paragraphs (1) to (6) do not apply:
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(a) if the instrument contains a statement—
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(i) that the amount or value of the consideration for the sale does not exceed £150,000 and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds £150,000, or
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(ii) that no part of the consideration for the sale is attributable, or deemed to be attributable, to residential property:
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for every £100, or fractional part of £100, of the consideration which is not deemed to be attributable to residential property
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£6.00
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(b) if the instrument contains a statement that the provisions of subsection (1A) of
section 58
of this Act apply in relation to the sale:
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for every £100, or fractional part of £100, of the consideration for the sale which is not deemed to be attributable to residential property
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£6.00
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(c) if the amount or value of the consideration for the sale which is attributable to residential property or which is deemed to be attributable to residential property:
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(i) does not exceed £150,000 and the instrument contains a statement certifying that the provisions of subsection (1A) of
section 58
of this Act apply in relation to that sale and that the amount or value of the aggregate consideration (within the meaning of that subsection) which is deemed to be attributable to residential property, or which would be deemed to be so attributable if the contents of residential property were considered to be residential property, does not exceed £150,000
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£6.00 for every £100, or fractional part of £100, of the consideration
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(ii) does not exceed £160,000 and the instrument contains a statement certifying that the provisions of subsection (1A) of
section 58
of this Act do not apply in relation to the sale or that the provisions of that subsection do apply in relation to the sale and that the amount or value of the aggregate consideration (within the meaning of that subsection) which is deemed to be attributable to residential property, or which would be deemed to be so attributable if the contents of residential property were considered to be residential property, does not exceed £160,000, and subparagraphs (a)(i) and (c)(I) do not apply
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£7.00 for every £100, or fractional part of £100, of the consideration
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(iii) does not exceed £170,000 and the instrument contains a statement certifying that the provisions of subsection (1A) of
section 58
of this Act do not apply in relation to that sale or that the provisions of that subsection do apply in relation to the sale and that the amount or value of the aggregate consideration (within the meaning of that subsection) which is deemed to be attributable to residential property, or which would be deemed to be so attributable if the contents of residential property were considered to be residential property, does not exceed £170,000, and subparagraphs (a)(i), (c)(i) and (c)(ii) do not apply
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£8.00 for every £100, or fractional part of £100, of the consideration
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(8) Of any other kind whatsoever not herein-before described:
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for every £100, or fractional part of £100, of the consideration
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£9.00
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(9) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds £5,000 and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming) entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grand-parent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:
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a duty of an amount equal to one-half of the ad valorem stamp duty which, but for the provisions of this paragraph, would be chargeable under this Heading.”.
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