Ad valorem duty

Admissible in evidence

Adjudicated

Insufficiently stamped

Stamped

Bearer instrument

Certificate of value

Charge on or after 1 October 1999

Conveyance or transfer on sale

Declaration of use or trust

Dispositions in Scotland

Duplicate or counterpart

Exemptions

Generally

Increasing rent

Leases

Partition or division

Surrender

Contracts for £10 million or more

Crown property, relating to

Demutualisation of insurance companies

Denoting stamps

Disclosure of facts/circumstances affecting liability

Enrolment of insufficiently stamped

Exemptions

Goodwill, abolition of duty

Intellectual property

Late stamping

Generally

Interest

Penalties

Leases

Local authority, transfer of property to joint board/committee

Lost or spoiled, allowance for

Meaning

Mergers of authorised unit trusts

Mode of writing and stamping

Non-sterling stock

Postal packet

Property purchased/vested under statutory power

Repurchases and stock lending

Restriction of stamp duty to stock or marketable securities

Separate charging of duty

Separate stamping

Stamping after execution

Stock transfer forms

Transfer of land, duty to produce to commissioners

Transfers for other property