Calculation

Annuity

Conveyance by original seller to different persons

Conveyed in separate parts

Conveyed to more than one person

Debt, conveyance in consideration of

Foreign currency

Generally

Periodical payments

Several instruments of conveyance

Stocks and securities

Sub-purchaser takes interest of immediate seller

Sub-purchaser, conveyance direct to

Charge on or after 1 October 1999 (leases)

Agreement for a lease charged as a lease

Fixed term lease and then until determined

Generally

Low value transactions

Rates of duty

Charge on or after 1 October 1999 (transfer on sale)

Contracts or agreements chargeable as transfer on sale

Generally

Instruments being certified at a particular amount

Rates of duty

Deemed duly stamped

Exemptions

Foreclosure, decree/order for

Reliefs

Transfers for other property